From Longman Business Dictionaryexceptionalsex‧cep‧tion‧als /ɪkˈsepʃənəlz/ (also exceptional items, extraordinary items) noun [plural] ACCOUNTING amounts in a company’s accounts that relate to events that are not normally repeated in every period, such as asset sales or charges for RESTRUCTURING (=reorganizing)Profit, including exceptionals, will be helped by unit sales but hurt by merger costs.
