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TeachMeFinance.com - explain Extraordinary income deductions (electric utility) Extraordinary income deductions (electric utility) Those items related to transactions of a nonrecurring nature that are not typical or customary business activities of the utility and that would significantly distort the current year's net income if reported other than as extraordinary items. About the author Mark McCracken Author: Mark McCracken is a corporate trainer and author living in Higashi Osaka, Japan. He is the author of thousands of online articles as well as the Business English textbook, "25 Business Skills in English". Copyright © 2005 by Mark McCracken, All Rights Reserved. TeachMeFinance.com is an informational website, and should not be used as a substitute for professional medical, legal or financial advice. Information presented at TeachMeFinance.com is provided on an "AS-IS" basis. Please read the disclaimer for details.