Which of the Following Should Not Be Reported on the Income

Multiple Choice

Which of the following should not be reported on the income statement as an extra-ordinary item?

A) The write-off of major assets as a result of new environmental laws prohibiting their use
B) The write-off of a large receivable resulting from a customer's bankruptcy proceedings
C) A large loss as a result of an earthquake
D) Expropriation of assets by a foreign government