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 above.