Extraordinary Items
An extraordinary item is an event or transaction that is both unusual in nature and infrequent in occurrence.
Unusual nature--the underlying event or transaction possesses a high degree of abnormality and is of a type clearly unrelated to, or only incidentally related to, the ordinary and typical activities of the company.
Infrequency of occurrence--the underlying event or transaction is of a type that is not reasonably expected to recur in the foreseeable future.