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Discontinued Operations and Extraordinary Items definitions

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  • Discontinued Operations
    Portion of a business a company plans to exit, reported separately at the bottom of the income statement as a single net-of-tax amount.
  • Extraordinary Items
    Unusual and infrequent gains or losses, shown separately below continuing operations on the income statement, net of tax.
  • Income Statement
    Financial report displaying revenues, expenses, and profits, with non-recurring items shown separately at the bottom.
  • Continuing Operations
    Ongoing, regular business activities whose results are reported above non-recurring items on the income statement.
  • Non-Recurring Item
    Event not expected to happen regularly, such as discontinued operations or extraordinary items, separated from normal business results.
  • Net of Tax
    Amount shown after deducting related taxes, used for reporting discontinued operations and extraordinary items.
  • Footnotes
    Detailed disclosures in financial statements providing additional information about items like discontinued operations and extraordinary items.
  • Operating Revenues
    Income generated from a company’s main business activities, reported separately from non-recurring items.
  • Operating Expenses
    Costs incurred through normal business operations, distinct from non-recurring items on the income statement.
  • Extraordinary Gain
    Unusual, infrequent profit, such as from selling a business segment, reported separately and net of tax.
  • Extraordinary Loss
    Unusual, infrequent loss, such as from a disaster, reported separately and net of tax on the income statement.
  • Balance Sheet
    Financial statement listing assets and liabilities, with discontinued assets and liabilities shown separately from ongoing items.
  • Segment
    Major component or division of a business, which may be discontinued and reported separately if exited.
  • Net Income
    Final profit figure after all revenues, expenses, discontinued operations, and extraordinary items are accounted for.