ExtraordinaryitemsareincomeorexpensesthatarisefromeventsortransactionsthatareclearlydistinctfromtheordinaryactivitiesoftheenterpriseandthereforearenotexpectedtorecurfrequentlyorregularlyExamplesofextraordinaryexpensesincludemiddotSaleofaninvestmentinsubsidiaryandassociatedcompaniesmiddotSignificantchargeinGovernmentfiscalpolicymiddotDiscontinuanceofbusinesssegmentAllotherareexceptionalitemsConceptualclaritythroughclassdiscussionsandpracticeQuestionslikebelow