Metrics similar to EBITDA in the popular category include:
Gain (Loss) on Sale of Assets (REIT) - This item represents any gain or loss on sale of fixed or intangible assets and is of non-recurring nature.
Depreciation & Amortization (CF) - This item represents non-cash periodical charge on account of wear and tear of fixed assets used in the business. This item also includes amortization of all intangible assets and goodwill.
Note: If the line reported in cash flow by the company is "Depreciation, amortization and other non-cash charges", we exclude from this all amortizations towards deferred charges, stock based-compensation, impairment and other non-cash charges included in it.
Current Domestic Taxes - This item represents the current amount of domestic taxes, payable by the company to its home country. For a US Company, taxes payable to the U.S. government will be current domestic taxes. For a non-U.S. company, taxes payable to its own country's government will be considered as current domestic taxes.
Other Unusual Items (Additional) - This item represents the sum of all non-recurring income (expense) such as write off of inventories and note receivable, impairment of goodwill and any other special, unusual and one time income (expense).
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