- extraordinary gain or loss
- A gain or loss that is both unusual and infrequent; e.g., gain from sale of a significant segment of a business, loss resulting from an earthquake
Black's law dictionary. HENRY CAMPBELL BLACK, M. A.. 1990.
extraordinary gain or loss
Look at other dictionaries:
extraordinary gain or loss — A gain or loss that is both unusual and infrequent; e.g., gain from sale of a significant segment of a business, loss resulting from an earthquake … Black's law dictionary
Nonrecurring Gain Or Loss — A one time or highly infrequent profit or loss. One time gains or losses are reported separately in a coporation s income statement net of income taxes and are not shown to affect earnings per share (EPS). Also referred to as extraordinary… … Investment dictionary
extraordinary — Out of the ordinary; exceeding the usual, average, or normal measure or degree; beyond or out of the common order, method, or rule; not usual, regular, or of a customary kind; remarkable; uncommon; rare; employed for an exceptional purpose or on… … Black's law dictionary
extraordinary — Out of the ordinary; exceeding the usual, average, or normal measure or degree; beyond or out of the common order, method, or rule; not usual, regular, or of a customary kind; remarkable; uncommon; rare; employed for an exceptional purpose or on… … Black's law dictionary
extraordinary item — /əkˈstrɔdənri aɪtəm/ (say uhk strawduhnree uytuhm) noun (often plural) a gain, loss, expense or item of revenue arising from activities outside the normal operations of a business. Compare abnormal item …
treasury bond — A bond issued by a corporation and then reacquired; such bonds are treated as retired when reacquired and an extraordinary gain or loss on reacquisition is recognized Compare treasury stock. Long term debt instruments of U.S. government … Black's law dictionary
Income statement — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
radiation — radiational, adj. /ray dee ay sheuhn/, n. 1. Physics. a. the process in which energy is emitted as particles or waves. b. the complete process in which energy is emitted by one body, transmitted through an intervening medium or space, and… … Universalium
economic systems — Introduction the way in which humankind has arranged for its material provisioning. One would think that there would be a great variety of such systems, corresponding to the many cultural arrangements that have characterized human society.… … Universalium
oxidation–reduction reaction — ▪ chemical reaction Introduction also called redox reaction any chemical reaction in which the oxidation number of a participating chemical species changes. The term covers a large and diverse body of processes. Many oxidation– reduction… … Universalium
