All income or loss would be separated into three buckets: tax credits, capital gain rate items, and ordinary income (all other items).
FORBES: Business Return Due Dates
Washington leaves out of the household income number such items as realized capital gains and payments from pension plans and 401(k)s.
FORBES: Fact and Comment
Besides the potential new sellers, the company stands to gain on the increased sales as the sellers can list more items with more capital at their disposal.
FORBES: Amazon Wades Into Lending To Drive Market Place Sales