Reversal of allowance for doubtful accounts

貸倒引当金戻入額

Recoveries of written off receivables

償却債権取立益

Gain on sales of goods

物品売却益

Gain on sales of scraps

スクラップ売却益

Gain on adjustment of account payable

債務勘定整理益

Interest on refund of income taxes

法人税等還付加算金

Loss on sales of securities

有価証券売却損

Loss on redemption of securities

有価証券償還損

Loss on sales of investment securities

投資有価証券売却損

Loss on valuation of investment securities

投資有価証券評価損