# Ebitda Add Back Recheck

Recheck EBITDA against the add-backs it should include.

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

## Inputs
Net income, interest, taxes, depreciation and amortization, and the reported EBITDA.

## Workflow
1. Record net income and each add-back.
2. Sum the components.
3. Compare to the reported EBITDA and identify any missing add-back.
4. Return the recheck without restatement.

## Output contract
net_income | interest | taxes | depreciation_amortization | computed_ebitda | reported_ebitda | difference

## Fictional acceptance test
Fictional year shows net income of 120,000 with interest of 15,000, taxes of 30,000 and depreciation of 25,000, an EBITDA of 190,000; a reported 165,000 skipped the 25,000 depreciation add-back.

## 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/accounting/ebitda/

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