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In the augmented framework of training criteria, trainees' feelings about the training program are categorized as:
Extraordinary Item
A significant and unusual transaction distinct from the ordinary activities of the business, no longer separately classified in financial statements due to changes in accounting standards.
Disposition Gain
A financial gain realized from the sale of an asset, exceeding its book value.
Comparative Income Statement
A financial statement that compares income over multiple periods to identify trends and growth patterns.
Discontinued Component
A segment or unit of a business that has been sold off, ceased operations, or is classified as held for sale, and is reported separately in the financial statements.
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