This excerpt taken from the AIRM 8-K filed Feb 11, 2009.
Adjustments to EVA. The Committee may, in its reasonable discretion, make adjustments to EVA to properly measure the Company’s performance during the Performance Period. Such adjustments may include, but are not limited to, the exclusion of significant, unusual, unbudgeted or noncontrollable gains or losses from actual financial results. For example, and without limitation, the Committee may consider excluding: (i) profits or losses of any entities acquired by the Company during the Performance Period, or (ii) material gains or losses not in the budget which are of a nonrecurring nature and are not considered to be in the ordinary course of business, including, without limitation, gains or losses from the sale or disposal of real estate or Property, gains resulting from insurance recoveries when such gains relate to claims filed in prior years, or losses resulting from natural catastrophes, when the cause of the catastrophe is beyond the control of the Company and did not result from any failure or negligence on the Company’s part. Any adjustments made by the Committee pursuant to this Section 5.2 shall be described in the certification of the EVA calculation, as required by Section 5.1(b) above, and the description shall include the reasoning for such adjustment.