Depending on how you structure the sentence, you can fit this in to the wording in your own way, but expenses and income can be referred to as "ordinary/recurring" - i.e. they happen every year, or "extraordinary/non-recurring" - i.e. they were unusual for that particular year and so merit special mention.

E.g. a company's ordinary expenses will include purchase of stock, but a non-recurring expense may be a one-off purchase of a special piece of machinery, or reparation for some damage incurred.