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Dictionary by pitch.dog
Earnings releases, calls & guidance · Core

One-time item

Also called: exceptional item

ELI5

An item presented as non-recurring, requiring evidence and transparent definition.

Used in conversation

“The filing needs the basis and boundary for one-time item.”

Pitch context

You will see “One-time item” in annual reports, earnings decks, filings and investor presentations when the discussion reaches earnings releases, calls & guidance.

Why it matters: In earnings releases, calls & guidance, a loose definition can change rights, obligations, approval, disclosure or enforceability.

Caution

Meaning, enforceability and required process vary by jurisdiction and agreement; this definition is not legal advice.

Connected terms

  • Exceptional itemThe search label “Exceptional item” can route to both entries.
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Sources & evidence · 5

Direct term-level sources and supporting source families.