Assuming you can persuade the Internal Revenue Service that you are in the museum business to make money, not to have fun, you can write off any operating losses against other income.

FORBES: Un-private Houses

Other income of course affects net income, but not operating income.

FORBES: Q: Why are Zynga profits down 95%?

Not surprisingly, the 4 teams that top this list (NY Giants, NY Jets, Detroit, and Miami) are among the 5 worst teams in the league with respect to operating income (the other team being the Oakland Raiders).

FORBES: NFL Players' Legal Victory Should Help Avoid A Lockout

Getting Windows 2000 out of the door is not only a huge relief, but will also free resources for other things and give Microsoft's operating income the kick that this week's solid, but unsensational, second-quarter earnings figures suggest it needs.

ECONOMIST: Microsoft: Togetherness | The

Thje company gets a little of that back at the operating income level, as a result of lower operating costs than in other parts of the world.

FORBES: Ingram Micro: Stocks Slides As Q4 Margins Disappoint

More importantly, however, the carrier was able to grow its operating income by more than 18% as wireless EBITDA margins improved on effective management of subsidies and other expenses.

FORBES: Verizon's Margins Improve As Postpaid Net Adds Surprise On The Upside