nonrecurring
Barron's Accounting Dictionary:
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nonrecurring
Income statement item that is either unusual in nature or infrequent in occurrence. An example is the gain or loss on the sale of a fixed asset. Nonrecurring items are shown before arriving at income from continuing operations. They are not shown with a tax or earnings per share effect.
See also extraordinary item.
See also extraordinary item.
| Nonreciprocal Transfer, Nonpublic Company, Nonprofit Organization | |
| Nonroutine Decision, Nontaxable Gross Income, Nontaxable Investment Income |
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nonrecurring
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nonrecurring
IN BRIEF: Not happening or taking place again.
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Copyrights:
Barron's Accounting Dictionary
Dictionary of Accounting Terms. Copyright © 2010 by Barron's Educational Series, Inc. All rights reserved.
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Mentioned in
Nonrecurring Charge
(business term)
Restructuring Charge
(finance term)
nonrepeating decimal
(mathematics)
Nonrecurring Gain (or Loss)
(in banking)
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