Examlex
Which one of the following is not one of the three activities included in the definition of accounting?
Extraordinary Loss
Unusual and infrequent charges that are reported separately on a company's income statement, outside of its regular business operations.
Discontinued Operations
Refers to segments or lines of business that a company has decided to sell, dispose of, or otherwise cease operations, and are reported separately from continuing operations in financial statements.
Disposal
The act of getting rid of an asset through sale, exchange, retirement, or destruction.
Continuing Operations
The segments or activities of a business that are expected to continue for the foreseeable future, distinguishing from those being discontinued or sold.
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