EXAMPLE - Singapore Airlines reported the following gains on disposal of aircraft, spare parts, and spare engines over the years 2010 to 2015.Would you exclude the gains when forecasting its future earnings? Fiscal Year Surplus on Disposal Pretax Income Percentage of Pretax Income 1,419.0 448.2 482.0 367.9 442.9 73% 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015 $103.3 56.0 51.2 51.9 0.0 11.6 13.9 11.7