The concept being tested here is the understanding of the term 'one-time expense'. Option B, 'It is an expense that will not occur again', correctly describes a 'one-time expense'. Option A is incorrect because it suggests the expense is recurring, which is the opposite of 'one-time'. Option C is incorrect because it refers to the initial setup cost, which is not necessarily a 'one-time expense'. Option D is incorrect as it refers to the company's total money, not an expense.