What is the purpose of the second part of the income statement?

The purpose of the second part of the income statement is to analyze in detail the operating expenses, as well as the expenses and products that do not correspond to the main activity of the business, and to determine the net value that must be subtracted from the gross profit to obtain the net profit or loss for the period.
The purpose of the second part of the income statement is to analyze in detail the operating expenses, as well as the expenses and products that correspond to the main activity of the business, and to determine the net value that must be added to the gross profit to obtain the net profit or loss for the period.
The purpose of the second part of the income statement is to analyze in detail the operating expenses, as well as the expenses and products that do not correspond to the main activity of the business, and to determine the gross profit for the period.