special charge

An ordinary cost of business excluded from income calculations.

• The term is meaningless under generally accepted accounting principles because “special charge” expenses do not meet the GAAP test for ex-traordinary items.

— Also termed one-time charge; unusual charge; exceptional charge. See extraordinary expense under EXPENSE; operating earnings under EARNINGS.


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法律翻译Cathy,在一家英国银圈所担任专职法律翻译,擅长翻译有关城市基础设施领域的法律文件。
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