段階取得に係る差益

Gain on step acquisitions

債権売却損

Loss on transfer of receivables

原材料評価損

Loss on valuation of raw materials

商品廃棄損

Loss on abandonment of goods

売上債権売却損

Loss on sales of trade receivables

固定資産賃貸費用

Rental expenses on non-current assets

設備賃貸費用

Rental expenses on facilities

固定資産処分損

Loss on disposal of non-current assets

商品評価損

Loss on valuation of goods

リース解約損

Loss on cancellation of leases