When analysts provide basic EPS for income from continuing operations that exclude the effects of special (i.e.,nonrecurring)gains or losses and certain other non-cash charges,such earnings are frequently referred to as

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Pro forma earnings are often adjusted to exclude non-recurring items and certain non-cash charges, providing a view of the company's performance that the management believes is more reflective of its ongoing operations.

When Analysts Provide Basic EPS for Income from Continuing Operations