One-Time Charge

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Dictionary Says

Definition of 'One-Time Charge'

A charge against earnings that is expected to be an isolated one and not likely to occur again. A one-time charge can either be a cash charge -  for example, severance expenses associated with workforce reduction and early retirement - or a non-cash charge, such as an asset write-down. One-time charges are routinely excluded by analysts when evaluating a company's continued earnings potential.
Investopedia Says

Investopedia explains 'One-Time Charge'

While some charges are clearly one-time in nature, many companies wrongly book charges that are incurred in the normal course of business as one-time charges - a tendency that investors need to watch out for. For example, a technology company may be justified if it writes off restructuring charges as a one-time charge. But if the company also writes down inventory every other quarter and tries to pass it off as one-time charges, then it is debatable if these inventory write-down charges are truly one-time in nature.

 
Search results for

'One-Time Charge'

  • Detecting Accounting Manipulation

    http://www.investopedia.com/articles/01/053001.asp
    ... The problem with a one-time charge is that a company can too easily justify it by
    claiming that it's necessary but not a usual part of the company's operations ...

  • The One-Time Expense Warning

    http://www.investopedia.com/articles/stocks/07/income_warnings.asp
    ... from Company A. In 1993, the company recorded a material charge for discontinued ...
    This rather extreme example of one-time items - not to mention trying to sort ...

  • A Busy Week For Drug Distributors

    http://stocks.investopedia.com/stock-analysis/2010/A-Busy-Week-For-Drug-Distributors-ABC-MCK-CVS-HMA-RAD0128.aspx
    ... Diluted earnings ended up growing 44.4% to 52 cents per share, largely
    as a result of a one-time charge in last year's quarter. ...

  • Sysco Hungry For Growth

    http://stocks.investopedia.com/stock-analysis/2011/Sysco-Hungry-For-Growth-SYY-DRI-HCA-MAR-SVU0818.aspx
    ... Reported operating income fell 2.2% to $1.9 billion but increased 1.7% when backing
    out a one-time charge to eliminate the participation in a pension plan. ...

  • Viacom A Hit With Investors

    http://stocks.investopedia.com/stock-analysis/2010/Viacom-A-Hit-With-Investors-VIA-VIA-B-TWX-DIS-CBS1116.aspx
    ... The company estimated this would have been 75 cents and year-over year growth of
    6% when backing out the one-time charge and other items it didn't consider ...

  • 5 Big Stocks: The Rest Of The Earnings Story

    http://stocks.investopedia.com/stock-analysis/2009/5-Big-Stocks-The-Rest-Of-The-Earnings-Story-OSTK-LII-BA-PFE-PEP0724.aspx
    ... A one-time charge pulled the actual figure down to $1.02 per share this most
    recent quarter, which was still 2 cents better than estimates. ...

  • Retail Survivors

    http://stocks.investopedia.com/stock-analysis/2009/Retail-Survivors-WTSLA-BKE-GPS-ZUMZ-BONT0827.aspx
    ... Inc. (Nasdaw:ZUMZ). The sport retailer lost 10 cents per share last quarter
    (or only 7 cents, taking out a one-time charge). That's ...

  • PepsiCo Can't Rely On Its Currency Windfall Forever

    http://stocks.investopedia.com/stock-analysis/2007/PepsiCo_Cant_Rely_On_Its_Currency_Windfall_Forever_PEP.aspx
    ... rise. Even after accounting for a one-time charge, core earnings were still
    99 cents per share compared to last year's 89 cents. ...

  • NutriSystem - Right Idea, Wrong Stock

    http://stocks.investopedia.com/stock-analysis/2011/NutriSystem---Right-Idea-Wrong-Stock-NTRI-WTW-WNI-HLF0503.aspx
    ... Companies lose money sometimes when times are tough. In this case, the
    loss included six cents' worth of a one-time charge. The ...

  • Ford Shows Survival Instincts

    http://stocks.investopedia.com/stock-analysis/2009/Ford-Shows-Survival-Instincts-F-DAI-HMC-NSANY0730.aspx
    ... Get Free Stock Analysis By Email. IN PICTURES: Digging Out Of Debt In 8 Steps Still
    Massive Losses Excluding a one-time charge, Ford reported a second-quarter ...

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