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A common size income statement presents each income statement item as a percentage of sales or total revenue, facilitating the analysis of a company's cost structure over time. For instance, Amazon's general and administrative (G&A) expense remained around 1.9% of net sales from 2018 to 2021, indicating that 1.9 cents of each sales dollar went to G&A. The statement also reveals profit margins; in 2021, every dollar of Amazon's net sales generated 5.3 cents of operating income. Additionally, it helps identify fluctuations in income statement items, such as Amazon's non-operating revenue, which rose to 3.1% in 2021 due to an $11.8 billion gain from its investment in Rivian when it went public.