What are some of the more common nonoperating items and, Business Management

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What are some of the more common nonoperating items and

1. Companies in highly competitive industries often see a number of consecutive restructuring charges. In these cases, should restructuring be treated as operating or nonoperating? From a valuation perspective, what are the important issues that should be considered?

2. What are some of the more common nonoperating items and one-time charges that should be excluded from operating expenses?

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