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Which of the following would be considered an extraordinary item? I. Write-down of receivables...

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Accounting

Which of the following would be considered an extraordinary item?

I. Write-down of receivables

II. Gains on disposal of a business segment

III. Loss of inventory resulting from a fire

IV. Loss resulting from a strike

a. I and IV

b. I, III, and IV

c. III only

d. I, II, and III

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