Which of the following items is typically not included as a separate item after normal revenues and expenses?

A) Write down of inventories.
B) Condemnation of property by the city government.
C) Loss of use of property due to a new and unexpected environmental regulation.
D) Loss due to an unusual and infrequent calamity.
E) Expropriation of property by a foreign government.

Condemnation

The process by which government or authorized entities can take private property for public use, with compensation to the owner.

Expropriation

The act of a government taking privately owned property to be used for the benefit of the public, usually with compensation.

Environmental Regulation

Rules and standards set by governments or other entities to control activities that impact the environment, aiming to reduce pollution and protect natural resources.