Extraordinary items: 
Definitions:
Depreciation
The method of allocating the cost of a tangible or physical asset over its useful life.
Royalties
Payments made to owners of intellectual property, like patents or copyrights, in exchange for usage rights.
Form 1099-MISC
A document used to report miscellaneous income such as payments made to independent contractors, rent, or awards.
Payer
An entity or individual who makes a payment to another.
Q6: Which of the groups that typically evaluate
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Q143: Kela Corporation reports net income of $450,000