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.
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