Changes

The irregular section includes items which are not expected to recur.  These items are reported '''''net of taxes'''''.  The most common item in this category is '''discontinued operations'''.  A discontinued operation is one where the company either has stopped doing business, or has announced plans to do so.  This can mean either a line of business (e.g. a company that customizes and maintains aircraft decides to get out of maintaining aircraft) or a geographical area (e.g. a grocery chain decides to exit the Dallas-Fort Worth market, but continue operations in other parts of the country).

The irregular section includes items which are not expected to recur.  These items are reported '''''net of taxes'''''.  The most common item in this category is '''discontinued operations'''.  A discontinued operation is one where the company either has stopped doing business, or has announced plans to do so.  This can mean either a line of business (e.g. a company that customizes and maintains aircraft decides to get out of maintaining aircraft) or a geographical area (e.g. a grocery chain decides to exit the Dallas-Fort Worth market, but continue operations in other parts of the country).