non-recurring process
[nɑːn rɪˈkɜːrɪŋ ˈprɑːses]
nounpl: non-recurring processes
processo não recorrente
1. A business or operational process that occurs only once or irregularly, without repeating on a scheduled or regular basis
The company's merger with another firm was a non-recurring process that required special handling and documentation.
A fusão da empresa com outra firma foi um processo não recorrente que exigiu tratamento e documentação especiais.
2. In accounting and finance, an expense or revenue item that does not occur regularly and is therefore excluded from operational or recurring metrics
The one-time restructuring charge was classified as a non-recurring process expense in the financial statement.
A despesa única com reestruturação foi classificada como uma despesa de processo não recorrente na demonstração financeira.
3. In manufacturing or operations, a production or service delivery method that is performed infrequently and not as part of standard operations
Customized product orders represent non-recurring processes that differ from our standard manufacturing workflow.
Pedidos de produtos personalizados representam processos não recorrentes que diferem do nosso fluxo de fabricação padrão.
This term is primarily used in corporate, accounting, and business process management contexts in both Brazil and the USA. In Brazilian companies, it's commonly used in financial reports and operational planning. The distinction between recurring and non-recurring processes is important for budgeting, financial forecasting, and determining operational efficiency metrics.
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