Accumulated Other Comprehensive Income

AOCI is kind of the off-balance sheet meter of retained earnings, or shareholder's equity on the balance sheet.

This subset line covers company minority investments in contiguous companies, where that investment is not something actively marked to market, as if it were a publicly traded stock with a liquid buying/selling climate. AOCI also includes pension fund gains and losses, and other goofy, non-core elements of most businesses, like repatriation cost of foreign currencies into good ol' U.S. dollars.

AOCI is not part of the normal earnings report of a company, and this is a good thing because of the "non-core" nature of quasi-off-balance sheet or otherwise types of transactions.