Nonrecurrent; as, the costs of a layoff are considered as a nonrecurring expense.

An event or cost not considered to be part of normal, ongoing business operations that is separated or filtered out when forecasting future events or reporting financial information.

is an income statement item that is infrequent in occurrence or unusual in nature.

An appropriation for a single year only that does not become a part of the subsequent year base budget or a revenue received that is not anticipated to be received in the subsequent year.