To qualify as an unusual and infrequent item,a gain or loss must:

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To qualify as an unusual and infrequent item, a gain or loss must be material in amount (significant enough to impact users' decisions), unusual in nature (not expected to occur frequently or regularly), and not expected to recur. Affecting the income of a prior period or being associated with a discontinued segment of the business does not necessarily meet these criteria. Being larger in amount than any other item is also not a requirement for the item to be considered unusual and infrequent.

To Qualify as an Unusual and Infrequent Item,a Gain or Loss