https://www.sec.gov/Archives/edgar/data/829224/000082922415000038/sbux-9272015x10k.htm

What unusual or infrequently occurring item is included on the income statement (list item and amount)? Why is this a separate line item? Review the balance sheet and list one item that is impacted by an adjusting journal entry (AJE). Explain why an AJE is required in this instance. Include points such as when the cash is collected or disbursed and when/how the income expense is earned or incurred.