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

Exceptional item

Also called: special item

ELI5

A separately highlighted unusual or significant item; formal treatment and terminology vary by framework.

Used in conversation

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

Pitch context

You will see “Exceptional 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.

Connected terms

  • One-time itemThe search label “Exceptional item” can route to both entries.
Sources & evidence · 4

Direct term-level sources and supporting source families.