Final answer:
An expense does not have to be recurring to be considered ordinary; one-time expenditures can also be categorized as ordinary if they are common and accepted in the business.
Step-by-step explanation:
True, an expense need not be recurring in order to be considered "ordinary." In the context of business and tax accounting, the term ordinary refers to any expense that is common and accepted in the trade or business. An expense does not have to occur regularly to be categorized as ordinary; it can be a one-time expenditure as long as it is considered normal for that particular business. For example, while rent is a recurring expense, a one-time repair for a piece of essential equipment could also be considered an ordinary expense because it is a common and necessary occurrence within the operation of that business.