A company reporting under US GAAP seeking to present a more favorable view of operating income in its quarterly earnings release could: Identify a gain on sale in a non-GAAP reconciliation. Identify a restructuring charge (expense) in a non-GAAP reconciliation. Identify a loss in the fair value of an equity investment. Elect to not recognize stock-based compensation on its GAAP income statement. All of the abo

All of the above

Explanation:

Based on the information given, we can infer that the company reporting under US GAAP that seeks to present a more favorable view of operating income in its quarterly earnings release will do all of the above options given.

The company can identify the gain on the sale in a non-GAAP reconciliation, or a restructuring charge in a non-GAAP reconciliation. There can also be identification of a loss in the fair value of an equity investment and can also elect to not recognize stock-based compensation on the GAAP income statement.

There are some instances whereby the operations of a business aren't portrayed properly by GAAP reporting. Then, companies can then display their own accounting figures, which will disclosed as non-GAAP.

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