You will be given a passage, and your task is to generate a Yes/No question that is answerable based on the given passage.

An income statement or profit and loss account (also referred to as a profit and loss statement (P&L), statement of profit or loss, revenue statement, statement of financial performance, earnings statement, operating statement, or statement of operations) is one of the financial statements of a company and shows the company's revenues and expenses during a particular period. It indicates how the revenues (money received from the sale of products and services before expenses are taken out, also known as the ``top line'') are transformed into the net income (the result after all revenues and expenses have been accounted for, also known as ``net profit'' or the ``bottom line''). The purpose of the income statement is to show managers and investors whether the company made or lost money during the period being reported.
is an income statement the same as a profit and loss?