What caused the fluctuation in other item expenses during 2022-2024?

The fluctuation in other item expenses during 2022-2024 can be attributed to several factors:

1. **Foreign Currency Translation Losses**: DNOW Inc. experienced approximately $6 million in foreign currency translation losses included in impairment and other charges, which contributed to the fluctuation in other item expenses.
2. **Inventory Write-downs**: The company also had approximately $2 million of inventory write-downs included in cost of products, which added to the variability in other item expenses.
3. **Strategic Initiatives**: Fentura Financial, Inc. had strategic initiatives in place to sell certain commercial loans, which likely impacted the other expense category.
4. **Legal and Professional Fees**: The company incurred $523 in one-time legal and professional fees associated with the annual meeting and proxy contest, which significantly influenced the other expenses in 2023.
5. **Consulting Fees and Severance Costs**: Definitive Healthcare Corp. included consulting fees and severance costs associated with strategic transition initiatives, as well as professional fees related to financing and capital structure changes, in the other non-core items.
6. **Customer Account Loss Expense**: Heritage Financial Corporation saw an increase in customer account loss expense, which contributed to the rise in other expense.
7. **Legal Matter with the U.S. EPA**: The Manitowoc Company incurred $21.2 million of costs associated with a legal matter with the U.S. EPA, which represented a significant non-recurring item impacting the company's other expenses.

These factors, either due to operational changes, external economic conditions, or strategic decisions, have caused the fluctuation in other item expenses during the period of 2022-2024.