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Dictionary by pitch.dog
Revenue, costs & profit · Working

Non-recurring item

Also called: one-off item

ELI5

An item presented as not expected to repeat, requiring careful evidence and consistent definition.

Used in conversation

“Keep non-recurring item on the dashboard, but show the definition and reporting period beside it.”

Pitch context

You will see “Non-recurring item” in financial models, budgets, board packs and investor materials when the discussion reaches revenue, costs & profit.

Why it matters: In revenue, costs & profit, different calculation boundaries, periods or accounting treatments can change the number and the decision.

Caution

Calculation, recognition and disclosure can vary by accounting framework, company policy and reporting context.

When the words have to travel

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Sources & evidence · 4

Direct term-level sources and supporting source families.