Which of the following is not classified as an unusual and infrequent gain or loss? Impairment losses on intangible assets. Flood damage losses to property. A discontinued operation. Losses from inventory write-downs.

A discontinued operation.

Explanation:

Unusual and infrequent gain or loss are those gains of losses that do not occur in the normal business operation process. They are infrequent and not expected to reoccur in the foreseeable future.

A discontinued operation is not classified as unusual and infrequent gain or loss but rather as net of tax category on the income statement.

ans.

heterothermic organisms include those organisms that can switch between homeothermic (having body temperature higher than environment) and poikilothermic (having variation in internal body temperature) strategies.

some migratory birds show heterothermy as they decrease their metabolic rate during cold nights to keep their body temperature low. drop in metabolic rate allows increase in production efficiency of birds that reduces the internal body temperature to make it equal to external cold temperature during cold nights.

thus, the correct answer is 'birds allow their temperature drop in order to increase their production efficiency.'

the answerr would be 1