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This element includes the following: (1) gains (losses) from the sale of property, plant and equipment and other intangible assets; (2) gains (losses) associated with the amount received from the sale of a business segment or subsidiary or sale of an entity that is related to it but not strictly controlled during the period; and, (3) impairment charges of assets.

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Difference between the fair value of payments made and the carrying amount of debt which is extinguished prior to maturity.

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The aggregate total of expenses of managing and administering the affairs of an entity, including affiliates of the reporting entity, which are not directly or indirectly associated with the manufacture, sale or creation of a product or product line.

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Aggregate revenue less cost of goods and services sold or operating expenses directly attributable to the revenue generation activity.

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Amount of income (loss) from continuing operations, including income (loss) from equity method investments, before deduction of income tax expense (benefit), and income (loss) attributable to noncontrolling interest.

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Amount of the cost of borrowed funds accounted for as interest expense.

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The aggregate amount of income or expense from ancillary business-related activities (that is to say, excluding major activities considered part of the normal operations of the business).

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The net result for the period of deducting operating expenses from operating revenues.

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Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).

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Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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Amount, after deduction of insurance proceeds, of loss recognized in the income statement for an event or transaction that is unusual in nature or infrequent in occurrence, or both.

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