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A [[company]]'s '''earnings before interest, taxes, depreciation, and amortization''' (commonly abbreviated '''EBITDA''',<ref>{{cite web |url=http://glossary.reuters.com/index.php/EBITDA |title=EBITDA - Financial Glossary |publisher=Reuters |date=October 15, 2009 |access-date=February 9, 2012 |archive-url=https://web.archive.org/web/20120630234803/http://glossary.reuters.com/index.php/EBITDA |archive-date=June 30, 2012 |url-status=dead }}</ref> pronounced {{IPAc-en|iː|b|ɪ|t|'|d|ɑː}},<ref>Professional English in Use Finance, Cambridge University Press</ref> {{IPAc-en|ə|'|b|ɪ|t|d|ɑː}},<ref>{{cite web|url=http://www.howjsay.com/index.php?word=ebitda |title=Pronunciation of ebitda - how to pronounce ebitda correctly |publisher=Howjsay.com |date=October 29, 2006 |access-date=January 21, 2012}}</ref> or {{IPAc-en|'|ɛ|b|ɪ|t|d|ɑː}}<ref>{{cite web|url=http://www.alphadictionary.com/goodword/word/EBITDA |title=EBITDA - alphaDictionary – Free English On-line Dictionary |publisher=Alphadictionary.com |date=May 3, 2001 |access-date=January 22, 2012}}</ref>) is a measure of a company's profitability of the operating business only, thus before any effects of indebtedness, state-mandated payments, and costs required to maintain its asset base. It is derived by subtracting from revenues all costs of the operating business (e.g. wages, costs of raw materials, services ...) but not decline in asset value, cost of borrowing, lease expenses, and obligations to governments. |
A [[company]]'s '''earnings before interest, taxes, depreciation, and amortization''' (commonly abbreviated '''EBITDA''',<ref>{{cite web |url=http://glossary.reuters.com/index.php/EBITDA |title=EBITDA - Financial Glossary |publisher=Reuters |date=October 15, 2009 |access-date=February 9, 2012 |archive-url=https://web.archive.org/web/20120630234803/http://glossary.reuters.com/index.php/EBITDA |archive-date=June 30, 2012 |url-status=dead }}</ref> pronounced {{IPAc-en|iː|b|ɪ|t|'|d|ɑː}},<ref>Professional English in Use Finance, Cambridge University Press</ref> {{IPAc-en|ə|'|b|ɪ|t|d|ɑː}},<ref>{{cite web|url=http://www.howjsay.com/index.php?word=ebitda |title=Pronunciation of ebitda - how to pronounce ebitda correctly |publisher=Howjsay.com |date=October 29, 2006 |access-date=January 21, 2012}}</ref> or {{IPAc-en|'|ɛ|b|ɪ|t|d|ɑː}}<ref>{{cite web|url=http://www.alphadictionary.com/goodword/word/EBITDA |title=EBITDA - alphaDictionary – Free English On-line Dictionary |publisher=Alphadictionary.com |date=May 3, 2001 |access-date=January 22, 2012}}</ref>) is a measure of a company's profitability of the operating business only, thus before any effects of indebtedness, state-mandated payments, and costs required to maintain its asset base. It is derived by subtracting from revenues all costs of the operating business (e.g. wages, costs of raw materials, services ...) but not decline in asset value, cost of borrowing, lease expenses, and obligations to governments. |
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Though often shown on an [[income statement]], it is not considered part of the [[Generally Accepted Accounting Principles (United States)|Generally Accepted Accounting Principles]] (GAAP) by the [[Securities and Exchange Commission|SEC]],<ref name="sec">{{cite web|title=Frequently Asked Questions Regarding the Use of Non-GAAP Financial Measures|url=https://www.sec.gov/divisions/corpfin/faqs/nongaapfaq.htm|website=www.sec.gov|publisher=Division of corporation finance, SEC, USA|access-date=January 24, 2018}}</ref> and |
Though often shown on an [[income statement]], it is not considered part of the [[Generally Accepted Accounting Principles (United States)|Generally Accepted Accounting Principles]] (GAAP) by the [[Securities and Exchange Commission|SEC]],<ref name="sec">{{cite web|title=Frequently Asked Questions Regarding the Use of Non-GAAP Financial Measures|url=https://www.sec.gov/divisions/corpfin/faqs/nongaapfaq.htm|website=www.sec.gov|publisher=Division of corporation finance, SEC, USA|access-date=January 24, 2018}}</ref> and the SEC hence requires that companies registering securities with it (and when filing its periodic reports) reconcile EBITDA to [[net income]].<ref name="forbesebitda" /> |
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==Usage and criticism== |
==Usage and criticism== |
Copy and paste: – — ° ′ ″ ≈ ≠ ≤ ≥ ± − × ÷ ← → · § Cite your sources: <ref></ref>
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Symbols: ~ | ¡ ¿ † ‡ ↔ ↑ ↓ • ¶ # ∞ ‹› «» ¤ ₳ ฿ ₵ ¢ ₡ ₢ $ ₫ ₯ € ₠ ₣ ƒ ₴ ₭ ₤ ℳ ₥ ₦ № ₧ ₰ £ ៛ ₨ ₪ ৳ ₮ ₩ ¥ ♠ ♣ ♥ ♦ 𝄫 ♭ ♮ ♯ 𝄪 © ® ™
Latin: A a Á á À à  â Ä ä Ǎ ǎ Ă ă Ā ā à ã Å å Ą ą Æ æ Ǣ ǣ B b C c Ć ć Ċ ċ Ĉ ĉ Č č Ç ç D d Ď ď Đ đ Ḍ ḍ Ð ð E e É é È è Ė ė Ê ê Ë ë Ě ě Ĕ ĕ Ē ē Ẽ ẽ Ę ę Ẹ ẹ Ɛ ɛ Ǝ ǝ Ə ə F f G g Ġ ġ Ĝ ĝ Ğ ğ Ģ ģ H h Ĥ ĥ Ħ ħ Ḥ ḥ I i İ ı Í í Ì ì Î î Ï ï Ǐ ǐ Ĭ ĭ Ī ī Ĩ ĩ Į į Ị ị J j Ĵ ĵ K k Ķ ķ L l Ĺ ĺ Ŀ ŀ Ľ ľ Ļ ļ Ł ł Ḷ ḷ Ḹ ḹ M m Ṃ ṃ N n Ń ń Ň ň Ñ ñ Ņ ņ Ṇ ṇ Ŋ ŋ O o Ó ó Ò ò Ô ô Ö ö Ǒ ǒ Ŏ ŏ Ō ō Õ õ Ǫ ǫ Ọ ọ Ő ő Ø ø Œ œ Ɔ ɔ P p Q q R r Ŕ ŕ Ř ř Ŗ ŗ Ṛ ṛ Ṝ ṝ S s Ś ś Ŝ ŝ Š š Ş ş Ș ș Ṣ ṣ ß T t Ť ť Ţ ţ Ț ț Ṭ ṭ Þ þ U u Ú ú Ù ù Û û Ü ü Ǔ ǔ Ŭ ŭ Ū ū Ũ ũ Ů ů Ų ų Ụ ụ Ű ű Ǘ ǘ Ǜ ǜ Ǚ ǚ Ǖ ǖ V v W w Ŵ ŵ X x Y y Ý ý Ŷ ŷ Ÿ ÿ Ỹ ỹ Ȳ ȳ Z z Ź ź Ż ż Ž ž ß Ð ð Þ þ Ŋ ŋ Ə ə
Greek: Ά ά Έ έ Ή ή Ί ί Ό ό Ύ ύ Ώ ώ Α α Β β Γ γ Δ δ Ε ε Ζ ζ Η η Θ θ Ι ι Κ κ Λ λ Μ μ Ν ν Ξ ξ Ο ο Π π Ρ ρ Σ σ ς Τ τ Υ υ Φ φ Χ χ Ψ ψ Ω ω {{Polytonic|}}
Cyrillic: А а Б б В в Г г Ґ ґ Ѓ ѓ Д д Ђ ђ Е е Ё ё Є є Ж ж З з Ѕ ѕ И и І і Ї ї Й й Ј ј К к Ќ ќ Л л Љ љ М м Н н Њ њ О о П п Р р С с Т т Ћ ћ У у Ў ў Ф ф Х х Ц ц Ч ч Џ џ Ш ш Щ щ Ъ ъ Ы ы Ь ь Э э Ю ю Я я ́
IPA: t̪ d̪ ʈ ɖ ɟ ɡ ɢ ʡ ʔ ɸ β θ ð ʃ ʒ ɕ ʑ ʂ ʐ ç ʝ ɣ χ ʁ ħ ʕ ʜ ʢ ɦ ɱ ɳ ɲ ŋ ɴ ʋ ɹ ɻ ɰ ʙ ⱱ ʀ ɾ ɽ ɫ ɬ ɮ ɺ ɭ ʎ ʟ ɥ ʍ ɧ ʼ ɓ ɗ ʄ ɠ ʛ ʘ ǀ ǃ ǂ ǁ ɨ ʉ ɯ ɪ ʏ ʊ ø ɘ ɵ ɤ ə ɚ ɛ œ ɜ ɝ ɞ ʌ ɔ æ ɐ ɶ ɑ ɒ ʰ ʱ ʷ ʲ ˠ ˤ ⁿ ˡ ˈ ˌ ː ˑ ̪ {{IPA|}}
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