Can an item be extraordinary despite lacking fine craftsmanship?

In this study, we refer to exceptional and extraordinary items as discretionary classification items (DCIs). The existence of flexibility in the treatment of ... Accessed April 15, 2025, https://www.nal.usda.gov/exhibits/speccoll/items/show/12337. Title. Extraordinary stalk of Acala cotton showing no insect or other ... Feb 5, 2025 ... Extraordinary items. De minimis rule. Part I. Adjusted Seasonal Installment Method. Line 2. Line 9b. Line 15. Line 16. ... which the reported earnings include extraordinary items. Source: SL 1972, ch 267, § 28; SL 1992, ch 341, § 26; SL 1993, ch 359, § 4. References. Sort by ... Net Income Including Extraordinary Items represents net income after being adjusted by extraordinary items, such as accounting changes, ... Extraordinary Items/Operating Income (%). We penalise companies where extraordinary items are a material contributor to operating profits. Extraordinary items ... an “extraordinary item” is (1) “unusual in nature,” in that it possesses a high degree of abnormality and is clearly unrelated or only incidentally related ... Mar 12, 2024 ... This study examines the effects of gains on expenses for a sample of cities across 10 years. Using a staggered adoption event study design, we find that gains ... Jul 15, 2014 ... If an event or transaction meets the criteria for extraordinary classification, an entity is required to segregate the extraordinary item from ... Net loss, ($1,159), $ (116). 44, Per share, basic: 45, Loss before extraordinary item, ($21.43), $ (2.17). 46, Extraordinary loss on debt, net of tax, - -, ( ...