non-recurring
[/nɒn rɪˈkɜːrɪŋ/]
adjective
não recorrente
1. occurring only once; not happening again or repeatedly
The company reported non-recurring expenses related to the factory closure.
A empresa relatou despesas não recorrentes relacionadas ao fechamento da fábrica.
2. in accounting and finance, referring to a one-time or isolated financial event
Non-recurring charges should be separated from operating income in financial statements.
As despesas não recorrentes devem ser separadas da receita operacional nas demonstrações financeiras.
3. not forming a pattern or regular sequence
This was a non-recurring issue that we do not expect to encounter again.
Este foi um problema não recorrente que não esperamos enfrentar novamente.
This term is primarily used in financial, accounting, and business contexts in both the USA and Brazil. It's essential in financial reporting and auditing to distinguish one-time events from regular operating activities, which affects how investors and stakeholders interpret company performance.
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