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.

The same can be said of him.

And his ears tinkled, and the colour fled.