abnormal item


abnormal item
/æbnɔməl ˈaɪtəm/ (say abnawmuhl 'uytuhm)

noun
(often plural) a gain, loss, expense or item of revenue which occurs in the normal course of a company's business but which is regarded as abnormal because of its size and effect during the reporting period. Compare extraordinary item.

Australian English dictionary. 2014.

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