子会社清算益

Gain on liquidation of subsidiaries

賞与引当金戻入額

Reversal of provision for bonuses

役員賞与引当金戻入額

Reversal of provision for bonuses for directors (and other officers)

商品廃棄損

Loss on abandonment of goods

退職給付積立不足償却額

Amortization of shortage reserve for retirement benefits

創立費償却

Amortization of organization expenses

売上債権売却損

Loss on sales of trade receivables

債権売却損

Loss on transfer of receivables

原材料評価損

Loss on valuation of raw materials

たな卸資産処分損

Loss on disposal of inventories

商品評価損

Loss on valuation of goods

休止固定資産減価償却費

Depreciation of inactive non-current assets

リース解約損

Loss on cancellation of leases

固定資産廃棄損

Loss on abandonment of non-current assets

固定資産圧縮損

Loss on tax purpose reduction entry of non-current assets

固定資産処分損

Loss on disposal of non-current assets

固定資産評価損

Loss on valuation of non-current assets

固定資産除売却損

Loss on sales and retirement of non-current assets

たな卸資産評価損

Loss on valuation of inventories

固定資産除却損

Loss on retirement of non-current assets

たな卸資産廃棄損

Loss on abandonment of inventories