Which of the following items is typically not included as a separate item after normal revenues and expenses?

A. Loss due to an unusual and infrequent calamity.
B. Expropriation of property by a foreign government.
C. Condemnation of property by the city government.
D. Write down of inventories.
E. Loss of use of property due to a new and unexpected environmental regulation.


Answer: D

Business

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