Material items that are unusual or infrequent, but not both, should be reported in a separate section just above "Income from continuing operations before income taxes".

Crown's operating income in 2002 had increased 53 percent to $481 million. Its net income from continuing operations was $0.49 per share compared to a $0.74 per share in 2001.

Your continuing business or works in progress are considered your ongoing operations.

Net income includes income from operations, discontinued operation sales, extraordinary items, changes in accounting principal, and earnings per share.

Income from operations is the income associated with their regular income streams, not including the above items.

High net income could be due to the sale of discontinued operations, or the sale of a large asset (such as a building), or any number of other things. High Income from operations, however, indicates the company's normal stream of income is high, which is good.

A restructuring charge is an infrequent expense that generally results from asset writedowns or facility closings. It is not considered an extraordinary item and must be considered when calculating a firm's income from continuing operations