Which one of the following would be classified as an extraordinary item?
a. write-down of inventories
b. expropriation of property by a foreign government
c. gains or losses from sales of equipment
d. losses attributed to a labor strike

None.

Explanation:

None of the options given in the question are an example of an extraordinary item, because extraordinary items are events or transactions of an unusual or highly abnormal nature. This concept of being something "extraordinary" is closely related to the social object of the entity to which an item is related, which brings a particularity to this item that is its flexibility of its application.

i r r e l e v a n t

are there any options?