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Extraordinary losses

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A $120,000 write-down of equipment leased to others.
A $55,000 adjustment of accruals on long-term contracts.
An $80,000 write-off of obsolete inventory.

Just checking, but I think don't think any of these are extroaordinay losses, am I correct?

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The expert examines extraordinary losses for adjustments of accruals on long-term contracts.

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