Operating cash flow excludes items related to the bankruptcy reorganization.

The estimates exclude the Visteon charge and other items.

The operating profit of £410.9m is redefined to exclude exceptional items.

However, consumption taxes such as a sales tax can often exclude items or provide rebates in an effort to create social justice.

And earnings that exclude items can allow a company to put the best face on its performance, an accounting procedure that is under fire.

One way of accomplishing this is by excluding items frequently subject to volatile prices, like food and energy.

The system also makes some automatic assumptions, like excluding gift-wrapped items.

They also report: "Some states exclude certain items when reporting corrections expenditures.

Regular expression based file filters in directory compare allow excluding and including items.

This excludes light items such as a feather or a balloon.