1.   He tackles familiar areas such as goodwill and intangibles, depreciation and extraordinary items.

2.   If material, it would be treated as an extraordinary item.

3.   In another year, a capital receipt was credited to the profit and loss account but shown as an extraordinary item.

4.   As time went on, companies began emphasizing profit figures that excluded some expenses, such as income before extraordinary items or operating income.

5.   Both years include extraordinary items.

6.   But earnings before extraordinary items rose.

7.   Current profit is before tax and extraordinary items and is the most common profit measure for Japanese parent-company earnings.

8.   Funds from operations is a measure of cash flow and generally is defined as net income plus depreciation and before any extraordinary items.

9.   Funds from operations is a measure of cash flow, generally defined as net income plus amortization and depreciation before any extraordinary items.

10.   Funds from operations is net income plus amortization and depreciation before any gains or losses from extraordinary items.