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A common size income statement presents each item as a percentage of sales or total revenue, allowing for analysis of a company's cost structure changes over time. For instance, Amazon's general and administrative (G&A) expenses were consistently around 1.9% of net sales from 2018 to 2021, indicating that 1.9 cents of every sales dollar went to G&A. The statement also reveals profit margins; in 2021, Amazon generated 5.3 cents of operating income per sales dollar. Additionally, it highlights fluctuations in income statement items; Amazon's non-operating revenue, typically a small percentage, spiked to 3.1% in 2021 due to an $11.8 billion gain from its investment in Rivian at its IPO.