Which of the following is NOT considered an unusual item on the income statement?

Routine operational expenses are typically ongoing costs incurred in the normal course of business operations, such as wages, rent, and utilities. These expenses are expected and regular aspects of running a business, so they do not fall into the category of unusual items.

In contrast, discontinued operations and extraordinary items represent significant events that are not expected to recur frequently and provide valuable information to users of financial statements by highlighting substantial changes in operations or the financial condition of the business. Non-controlling interest in subsidiaries is also not classified as unusual; rather, it reflects ownership interests in subsidiaries that do not confer control and is a standard accounting treatment within consolidated financial statements. Thus, routine operational expenses stand out because they reflect the expected, ongoing activities of the business rather than any unusual or one-time events.