Final answer:
Nonrecurring material items are costs involved in producing products or services outside a company's core operations. They differ significantly from the company's typical business activities and are not considered regular expenses.
Step-by-step explanation:
Nonrecurring material items that differ significantly from a company's typical business activities refer to the costs involved in producing products or services that are outside the company's core operations. These items are not regularly encountered and are not considered part of the company's usual expenses. For example, if a manufacturing company decides to sell some of its unused properties, the profit gained from the sale would be a nonrecurring material item.