Meaning of “exceptional items” in the English Dictionary


"exceptional items" in Business English

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exceptional itemsnoun [ plural ]

uk us also exceptionals

ACCOUNTING amounts of money shown in a company's accounts that relate to unusual events that do not happen regularly:

Including exceptional items, related to the sale this year of its 34 US businesses, pretax profit fell 7.1%.

(Definition of “exceptional items” from the Cambridge Business English Dictionary © Cambridge University Press)