There are four types of non-recurring items in an income statement.
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Subject 6. Non-Recurring Items and Non-Operating Items -recurring," especially those that reduce reported income. For the purpose of analysis, an important issue is to assess whether non-recurring items are really "non-recurring," regardless of their accounting labels.
<span>There are four types of non-recurring items in an income statement.
1. Discontinued operations
Discontinued operations are not a component of persistent or recurring net income from continuing operations. To qualify, the assets
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