Special Item

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Dictionary Says

Definition of 'Special Item'

A large expense or source of income that a company does not expect to recur in future years. Special items are reported on the income statement and are separated out from other categories of income and expenses so investors can more accurately compare the company’s numbers across accounting periods. Examples of special items include extraordinary expenses, restructuring charges, gains from the elimination of debt and earnings from discontinued operations.
Investopedia Says

Investopedia explains 'Special Item'

There is a bias toward assuming that special items are used to manipulate investors. However, special items are often legitimate, and it is normal for businesses to occasionally experience one-time events that are not expected to have an ongoing effect on income. However, if a company reports special items on its income statement year after year, this can be a red flag for investors because not only do the recurring special items make it difficult to gauge the company’s performance across time, but they also indicate instability in the business.
Search results for

'Special Item'

  • The One-Time Expense Warning

    http://www.investopedia.com/articles/stocks/07/income_warnings.asp
    ... For example, it is not that unusual to be looking at a company's income statement
    covering its last three fiscal years and see a different special item in each ...

  • Best Stores For Valentine's Deals - Investopedia.com

    http://financialedge.investopedia.com/financial-edge/0212/Best-Stores-For-Valentines-Deals.aspx
    ... If you are searching for a special item such as an engagement or anniversary
    ring, go to Jewelry.com for some fabulous deals. The ...

  • Hewlett-Packard Gains On Strength Of BRIC Business

    http://stocks.investopedia.com/stock-analysis/2008/Hewlett-Packard_Gains_On_Strength_Of_BRIC_Business_HPQ.aspx
    ... By Email. The company reported revenue of $28 billion and earnings per diluted share
    of 86 cents, which excluded a special item related to the amortization of ...

  • How To Use Price Adjustments To Get The Best Deals - Investopedia. ...

    http://financialedge.investopedia.com/financial-edge/1111/How-To-Use-Price-Adjustments-To-Get-The-Best-Deals.aspx
    ... The reverse is also true: if you buy an item in-store and see a ... eligible for price
    adjustments include clearance items, Value of the Day and Special Buy items ...

  • A Map To Grocery Store Savings - Investopedia.com

    http://financialedge.investopedia.com/financial-edge/0210/a-map-to-grocery-store-savings.aspx
    ... Trimble, "so placing expensive items on the right of a comparable item that is ... to
    price-sensitive items that are tied to weekly print ads or special promotions ...

  • Bank On All Those Broken Dreams

    http://stocks.investopedia.com/stock-analysis/2008/Bank_On_All_Those_Broken_Dreams_CSH_EZPW.aspx
    ... However, rather than pledging an item an individual must typically provide some
    basic background information, have a valid bank account and ... Special Offers. ...

  • Five Strategies For Surviving Tough Times

    http://www.investopedia.com/articles/pf/08/survive-tough-times.asp
    ... (To read more about 2007's mortgage meltdown, see our Subprime Mortgage special
    feature.) 1 ... pay interest on a purchase, you are overpaying for that item for the ...

  • Best Times To Go Shopping - Investopedia.com

    http://financialedge.investopedia.com/financial-edge/0212/Best-Times-To-Go-Shopping.aspx
    ... be able to get a little bit of wear out of a new item before having ... subscribers of
    big sales, or perhaps even allow subscribers to pre-shop at special events. ...

  • Understanding Contents Coverage - Investopedia.com

    http://financialedge.investopedia.com/financial-edge/1111/Understanding-Contents-Coverage.aspx
    ... valued for insurance purposes, and then have them covered either by special
    certificates or ... that it would take for you to replace the lost item, whereas actual ...

  • Krispy Kreme Fillls Holes With Cash Earnings

    http://stocks.investopedia.com/stock-analysis/2009/Krispy-Kreme-Fillls-Holes-With-Cash-Earnings-KKD-THI-SBUX-MCD-NATH0909.aspx
    ... Is Krispy Kreme Special? ... assist from the renaissance of the hot dog as a "value food"
    during this recession, it shows that a single-item specialty restaurant ...

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