# Adjusted EBITDA Add-back Recheck

Recheck adjusted EBITDA against the add-backs it was meant to include.

## Scope
Preparation and review only. No account action or professional decision.

## Inputs
The reported EBITDA, the claimed add-backs and the support for each.

## Workflow
1. Record reported EBITDA.
2. List each claimed add-back with support.
3. Drop unsupported add-backs.
4. Return the recheck without restating accounts.

## Output contract
item | reported_ebitda | addback | adjusted | verdict

## Fictional acceptance test
Fictional company reported EBITDA of 4.2M with 0.6M of one-time add-backs for 4.8M adjusted; 0.1M of add-backs lacked support: 4.7M corrected.

## Review gates
Keep original values, source IDs and version dates. Unknown facts stay held. Use qualified review for hiring, legal and accounting conclusions. No send, share, sign-in, scheduling, ledger change or payment. Fictional contract review is not a live account compatibility test.

## Method source
https://corporatefinanceinstitute.com/resources/valuation/adjusted-ebitda/

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