Other Extraordinary Gain (Loss)

Gains (losses) arising from all events or transactions meeting the criteria of unusual in nature and infrequent in occurrence not other defined. The effect of an extraordinary event or transaction should be classified separately in the income statement if it is material in relation to income before extraordinary items or to the trend of annual earnings before extraordinary items, or is material by other appropriate criteria. Items should be considered individually and not in the aggregate in determining whether an extraordinary event or transaction is material. This element is gross of the related tax effect.