{"iri":"https://lexicon.financial/ext/NonRecurringExpense","label":"Non-Recurring Expense","definition":"A cost that the buyer can reasonably expect NOT to repeat under new ownership. Common QoE add-backs: founder's legal settlement, office move costs, lapsed software subscriptions, abandoned product launches. Must be defensible — overly aggressive add-backs get struck in diligence.","license":"https://spdx.org/licenses/MIT","source":"ext","source_url":"https://lexicon.financial/ext/"}