One-Time Item

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Dictionary Says

Definition of 'One-Time Item'

An accounting item in a company’s income statement that is non-recurring in nature. In order to get a true gauge of a company's operating performance, one-time items are usually excluded by analysts and investors while evaluating a company. One-time items usually have a negative impact on operating earnings, but may occasionally have a positive impact as well.
Investopedia Says

Investopedia explains 'One-Time Item'

One-time items that negatively impact earnings include restructuring charges, charges for discontinued operations, expenses due to accidents and natural disasters, loss on the sale of an asset and so on. Examples of one-time items that positively impact earnings include a gain on an asset sale or a gain on debt buy-back.

A number of companies routinely book one-time items, such as restructuring charges, on a regular basis, which creates some confusion among investors about whether these items are really one-time in nature or are being incurred in the normal course of business.

Search results for

'One-Time Item'

  • The One-Time Expense Warning

    http://www.investopedia.com/articles/stocks/07/income_warnings.asp
    ... Special, One-Time Items in the Income Statement A special, one-time item, as the
    term implies, is supposed to be just that - a rare, infrequent event, which ...

  • Distorted Earnings For Drilling Companies

    http://stocks.investopedia.com/stock-analysis/2009/Falsely-Inflated-Earnings-For-Drilling-Companies-NBR-HP-BRNC-PTEN0602.aspx
    ... sector, several rig companies reported higher revenues through early contract
    terminations, a one-time item that provides an immediate boost to earnings. ...

  • Investors Keep Adding To NewMarket’s Share Price

    http://stocks.investopedia.com/stock-analysis/2011/Investors-Keep-Adding-To-NewMarkets-Share-Price-NEU-BRK-A-BRK-B-IOSP-CVX1104.aspx
    ... Backing out the legal settlement gain, and another smaller one-time item related
    to a loss on an interest rate swap agreement, net income was $55.4 million, or ...

  • 7 Things Kids Can Definitely Do Without - Investopedia.com

    http://financialedge.investopedia.com/financial-edge/0810/7-Things-Kids-Can-Definitely-Do-Without.aspx
    ... New Halloween Costumes Your child won't want to be the same thing two years in a
    row, so this is a one-time use item that's often not worth the cost. ...

  • What are pro forma earnings?

    http://www.investopedia.com/ask/answers/04/051304.asp
    ... Amortization, for example, is not an item that is paid for as a part of ... One-time
    cash expenses are often excluded from pro forma because they are not a regular ...

  • Zooming In On Net Operating Income

    http://www.investopedia.com/articles/fundamental/101602.asp
    ... NOI, defined as an above-the-line item and calculated without one-time changes,
    is not prone to the potential effects of the isolated gains or losses that can ...

  • Financial Statements: Earnings | Investopedia

    http://www.investopedia.com/university/financialstatements/financialstatements4.asp
    ... However, if the item is deemed to be either "unusual" or "infrequent," it ... should
    exclude items that are not recurring, resulting from either one-time events or ...

  • Creative Accounting: When It's Too Good To Be True

    http://www.investopedia.com/articles/trading/10/creative-accounting-too-good.asp
    ... For example, a one-time expense to fix a building as a result of weather damage
    can be rightfully viewed as an item which does not contribute to the ...

  • Layoff Protection Plans: Good Deal Or Gimmick?

    http://www.investopedia.com/articles/pf/09/layoff-protection-plans.asp
    ... of compensation that makes the burden of paying for the item a little ... Plus." According
    to their release, "Hyundai Assurance Plus provides a one-time, 90-day ...

  • 10 Steps To Tax Preparation

    http://www.investopedia.com/articles/pf/07/tax_prep.asp
    ... be able to show the accountant that indeed the transaction was a one-time gift,
    and ... 5. Gather Work Related Receipts If you purchased an item (such as a uniform ...

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