Costs which alter a company's earnings during a given reporting period and which are a part of the company's normal activities but are unusually large.
Related information about exceptional item:
- Exceptional Item Definition | Investopedia
 Charges incurred that must be noted on a company's balance sheet, in   accordance with GAAP principles. Even though they are considered to be part of   ordinary ...
 
- Exceptional Item - Financial Dictionary - The Free Dictionary
 An unusual charge that a company accrues in the ordinary course of its business.   For example, the wages a company pays may be exceptionally large in a ...
 
- What is exceptional item? - BusinessDictionary.com
 Definition of exceptional item: Accounting entry which reflects materially large   cost (such as that incurred in plant modernization) or materially large revenue ...
 
- Exceptional Item Definition & Example | InvestingAnswers
 Nov 9, 2011 ... We explain the definition of an Exceptional Item, how it works and why it's an   important concept in business, finance & investing.
 
- Exceptional items
 Exceptional items. Special items, or exceptional items, are costs or profits that   need to be separately disclosed in order to provide a better view of the accounts.
 
- What is exceptional item? definition and meaning - InvestorWords.com
 Definition of exceptional item: Costs which alter a company's earnings during a   given reporting period and which are a part of the company's normal activities but ...
 
- Exceptional Item - Financial Glossary
 Exceptional items are costs or profits that need to be shown separately in a   balance sheet to provide a clear and accurate view of a company's activities.
 
- Exceptional Item: Definition from Answers.com
 Exceptional Item Charges incurred that must be noted on a company's balance   sheet, in accordance with GAAP principles.