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These are the result of unforeseen and atypical events. They are usually accounted for separately so they don't skew the company's regular earnings.
An example would be a snowstorm in Hawaii creating extraordinary losses to banana crops. These losses might be written down as a one-time charge due to an extraordinary item.
2) pl непредвиденные или чрезвычайные расходы (в финансовых отчётах корпораций и банков)