Business Pitch 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.

Sources & evidence · 4

Direct term-level sources and supporting source families.