Items involved in an account that are not calculated towards the account total. Examples of this include appropriations and different items that have no effect on a company or person's bottom line.

Also can refer to unusual charges or fees that will not re-occur.

Previous Terms: 1031 Exchange, 1035 Exchange, AARP, Abeyance, Abstraction Principle, Accelerated Amortization, Acceptance Credit, Acceptance of a Bill of Exchange, Accommodation Bill, Accommodation Endorser