{"ok":true,"canonical_url":"https://dealroom.so/glossary/non-recurring-event","api_url":"https://dealroom.so/api/public/glossary/non-recurring-event","data_freshness":{"sba_records_through":"2026-05-31","fdic_records_through":"2026-03-31","dealroom_last_updated":"2026-06-15","timezone":"America/Chicago"},"source_summary":["Public SBA 7(a) loan records","FDIC institution data","DealRoom lender and franchise enrichment"],"term":{"slug":"non-recurring-event","term":"Non-recurring event","group":"Reading the business","definition":"An unusual or one-time business transaction or expense that is not expected to happen again in the normal course of operations. These are often \"added back\" to earnings to show normalized profitability.","what_it_means":"When reviewing financial statements, identify non-recurring events like a large legal settlement, an unusual equipment sale, or a one-time consulting fee. These \"add-backs\" adjust historical financials to reflect the business's true, ongoing earning power, which is what matters for valuation and loan approval.","url":"https://dealroom.so/glossary/non-recurring-event","official_sources":[],"related":[{"slug":"add-backs","term":"Add-backs","url":"https://dealroom.so/glossary/add-backs"},{"slug":"ebitda","term":"EBITDA","url":"https://dealroom.so/glossary/ebitda"},{"slug":"sde","term":"SDE","url":"https://dealroom.so/glossary/sde"},{"slug":"owner-earnings","term":"Owner earnings","url":"https://dealroom.so/glossary/owner-earnings"}],"related_questions":[{"question":"Are there annual servicing fees or other recurring charges beyond the SBA servicing fee?","url":"https://dealroom.so/sba-7a/questions/are-there-annual-servicing-fees-or-other-recurring-charges-beyond-the-sba-servicing-fee"},{"question":"What happens if a significant post-closing event impacts the borrower's ability to repay an SBA 7(a) loan?","url":"https://dealroom.so/sba-7a/questions/what-happens-if-a-significant-post-closing-event-impacts-the-borrower-s-ability-to-repay-a"},{"question":"Can the value of customer contracts or recurring revenue streams count as collateral for an SBA loan?","url":"https://dealroom.so/sba-7a/questions/can-the-value-of-customer-contracts-or-recurring-revenue-streams-count-as-collateral-for-a"},{"question":"Are there any recurring annual fees or charges I will pay directly to the SBA for my 7(a) loan?","url":"https://dealroom.so/sba-7a/questions/are-there-any-recurring-annual-fees-or-charges-i-will-pay-directly-to-the-sba-for-my-7-a-l"},{"question":"How does a lender assess the impact of a significant post-closing event on the borrower's ability to repay a 7(a) loan?","url":"https://dealroom.so/for-lenders/questions/how-does-a-lender-assess-the-impact-of-a-significant-post-closing-event-on-the-borrower-s-"},{"question":"Can an SBA 7(a) loan finance the intangible assets of a service business, such as client lists or recurring contracts?","url":"https://dealroom.so/sba-7a/questions/can-an-sba-7-a-loan-finance-the-intangible-assets-of-a-service-business-such-as-client-lis"}]},"caveats":["Definitions represent DealRoom's plain-English interpretation for buyers; verify regulatory terms against the official SBA and eCFR sources listed.","Not legal, tax, or financial advice, and not an SBA eligibility determination."],"citation":{"label":"DealRoom.so Glossary — Non-recurring event","url":"https://dealroom.so/glossary/non-recurring-event","source_type":"DealRoom Data"}}