unusual but not extraordinary item
An item that does not meet the two criteria of being an extraordinary item (unusual in nature and infrequent in occurrence). As a result, this item remains in the main portion of the income statement. For example, a loss due to a labor strike and the damage to the citrus crop in Florida are not extraordinary items. However, it would be helpful to the readers of the financial statements for these items to be reported as separate line items in the main portion of the income statement.