Exception

1. Reporting

In reporting, an 'exception' is an unusual item or an error, which is highlighted for review by those receiving the report.

Reporting 'by exception' means reporting all significant errors or unusual items, giving correspondingly less emphasis to routine matters.

2. Documentation and regulation

A carve-out.

See also

• Carve-out
• Exceptional item
• Mostly positive
• Outlier
• Reporting