Definitions for "Other Income"
income other than the business' principal line of business including interest and dividend income. Page 330
This is a "catch all" term to ensure that you declare all your taxable income which you have not already entered anywhere else on the Tax Return.
Term on an earnings report used to represent income from activities other than normal business operations, such as investment interest, foreign exchange gains, rent income, and profit from the sale of non-inventory assets.
Keywords:  equity, liabilities, owner, long, term
other long term liabilities owner's equity