exceptional items
noun[plural]
ukus(alsoexceptionals)ACCOUNTING
amountsofmoneyshownin a company'saccountsthatrelatetounusualeventsthat do nothappenregularly:
Includingexceptionalitems,relatedto thesalethisyearofits34 USbusinesses,pretaxprofitfell7.1%.
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extraordinary items