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Financial Reporting & Analysis
Financial Reporting & Analysis
Medium
Clearfield Technologies reports restructuring charges of $15M, $20M, and $25M in three consecutive years while calling them 'non-recurring' in adjusted earnings. An analyst should most likely:
A
Include restructuring charges in core earnings because they recur annually
B
Exclude them because management has classified them as non-recurring
C
Average the three years and include the average as a recurring cost
D
Only include the current year charge and ignore prior years
Select an answer to continue
Tags
#non-recurring-items
#adjusted-earnings
#restructuring
#core-earnings
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