Extraordinary items were originally defined in APB Opinion No. 9 as events and transactions of material effect that would not be expected to recur frequently and that would not be considered as recurring factors in any evaluation of the ordinary operating processes of that business. 8. This release provided the following examples of these events and transactions: gains or losses from the sale or abandonment of a plant or a significant segment of the business; gains or losses from the sale of an investment not held for resale; the write-off of goodwill owing to unusual events during the period; the condemnation or expropriation of properties; and major devaluations of currencies in a foreign country in which the company was operating.