We need also to be careful of what some call extraordinary treatment
. High tech medical equipment is not necessarily extraordinary treatment
FASB's Emerging Issues Task Forces (EITF) stated that "while the events of September 11 were certainly extraordinary," it determined that attaching such a label to organizational losses would not effectively "communicate the financial effects of those events and should not be used in this case" ("FASB's Emerging Issues Task Force Decides Against Extraordinary Treatment
for Terrorist Attack Costs," FASB news release, October 1, 2001; www.fasb.org/eitf/eitf91101.shtml).
Could the extraordinary treatment
of this affair have anything to do with the fact that Mr Blunkett is blind?
The tradition has, over the last 500 years, crafted a carefully balanced distinction between ordinary and extraordinary treatment
that, in some circumstances, permits the withdrawal even of basic treatment.
'It adds something extra to the extraordinary treatment
provided by the health service but which is something that the health service itself cannot provide.
The demand for civil rights, Shapiro explains, is not for extraordinary treatment
that institutionalizes disabled people or treats them as sick when they are not.
Under the alternate scenarios described in which term modifications occur, the creditor generally recognizes an ordinary loss compared to the debtor's extraordinary treatment
when the new gross cash payments are less than the old debt carrying value.
Another reason for disallowing extraordinary treatment
was the difficulty of "capturing" the financial effects of the terrorist attacks in any single financial statement item, because only a part could be captured as an extraordinary item.