Sentieo Support Center

Unusual Expense (Income) (SF.IS.UnusualExp) refers to the unusual/non-recurring/one-off items that are reported above net income before taxes. The item is used for all unusual gains or losses classified as operating that is for those items which are being reported in the operating section, or for those items which are reported…

Unusual Items (SF.CF.UnusualItems) is used only if “Net Income/Starting Line” (SF.CF.NetIncome_StartingLine) is income after gains/losses from unusual activities. Since those are non-Cash gains/losses, the need to be reversed in the calculation of the Cash Flow from Operations. Unusual Items (SF.CF.UnusualItems) includes: Abandonment/impairment of assets other than intangibles and acquisition costs…