One-time expenses or revenues are non-recurring financial transactions that are not part of a company's regular activities, such as relocating the business or selling a building.
For example, a business's income statement shows one-time revenues of $85,000 from the sale of a surplus piece of equipment and one-time expenses of $40,000 for a legal settlement. A lender adjusts for both when calculating normalized EBITDA to assess the business's true ongoing profitability.
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