[Verse 1] When companies report their quarterly gains Sometimes there's items that won't come again A factory closure, a lawsuit that's done These special events need to be shown as one [Chorus] Non-recurring items, they're one-time affairs Discontinued operations, unusual cares Separate the normal from what won't repeat So analysts know what makes earnings complete Look below the line, that's where they hide Non-recurring items, set them aside [Verse 2] Discontinued operations, when divisions are sold The income and losses from units grown old They're shown separately, after the rest So you can see how the core business has blessed [Chorus] Non-recurring items, they're one-time affairs Discontinued operations, unusual cares Separate the normal from what won't repeat So analysts know what makes earnings complete Look below the line, that's where they hide Non-recurring items, set them aside [Bridge] Restructuring costs and asset write-downs Natural disasters that shake the whole town Gains from asset sales that won't happen twice These distort the trends, so here's my advice [Verse 3] For analysis purposes, strip them away To see how the business performs day by day The continuing ops show the real earning power Non-recurring masks it in that single hour [Final Chorus] Non-recurring items, they're one-time affairs Discontinued operations, unusual cares Separate the normal from what won't repeat So analysts know what makes earnings complete Look below the line, that's where they hide Non-recurring items, now you know why [Outro] Clean up those numbers, see what's really true Non-recurring items, that's what they do
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