The same can be said of him.

And his ears tinkled, and the colour fled.

In accounting, nonrecurring items are exceptional transactions that are not related to normal business operations. The most common nonrecurring items are capital gains, additional write-downs or reversals of write-downs, and provisions for planned restructuring and penalties.

So whether you are looking for a performance cruiser for Puget Sound, the perfect boat to single hand in this year's Pacific Cup or a great yacht to take the family on a circumnavigation, Marinero warrants more than a quick look.