Examples of Special Items in a sentence
Appendix I details certain costs, expenses and other amounts or charges, collectively described as "Special Items," that are included in the determination of net income, earnings per share and/or cash flows from operating activities under GAAP, but that management believes should be separately considered when evaluating the quality of the Company’s core operating results, given they may not reflect the ongoing activities of the business.
The Company defines Free Cash Flow as Net Cash Provided by/Used for Operating Activities, excluding the cash impact of Special Items, less Capital Expenditures.
Special Items are not allocated to any segment and therefore only impact worldwide GAAP results.
Extraordinary and Special Items Extraordinary items are transactions or events that are both unusual in nature and infrequent in occurrence.
Business Segment Results include Operating Profit that excludes the impact of Special Items.