Companies often report non-GAAP performance measures in their 10-K that exclude income items management feels are not useful to investors in predicting future performance. In which 10-K item category are these measures often reported?

Select one:

a. Item 7: MD&A

b. Item 7A: Quantitative and qualitative disclosures about market risk

c. Item 1A: Risk factors

d. Item 9A: Controls and procedures