Final answer:
The single-step income statement is the form that makes no distinction between operating and non-operating categories, listing all revenues and expenses together to calculate the net income.
Step-by-step explanation:
The form of the income statement that shows no distinction between operating and non-operating categories is known as the single-step income statement. This simplistic approach to income statements provides a clear and straightforward presentation of a company's revenues and expenses. The single-step income statement lists all revenues together and then subtracts all expenses, without categorizing them into operating or non-operating sections, to arrive at the net income or loss.