Definitions for "extraordinary item"
In financial accounting, and extraordinary item is a one-time event that materially...
A non-recurring item which shows gains or losses outside normal business activities that is shown in the profit and loss account and affect the balance sheet. It can be, for example, the sale of property or loss from selling part of the company. See Exceptional Item.
An unusual and unexpected one-time event that must be explained to shareholders in an annual or quarterly report, e.g., write down for a discontinued operation, employee fraud, a lawsuit, or other one-time events. Results are often presented with and without these items. The logic of excluding these items is that investors a better notion of future performance if one-time events are excluded.
Keywords:  nonrecurring, charge, example
an example of a nonrecurring charge
Earnings Before Interest, Taxes, Depreciation and Amortization EBITDA margin