Which of the following is commonly added back to EBITDA as a non-recurring charge?

• A. Restructuring charges
• B. R&D expense
• C. Marketing expense
• D. Interest income

Answer: (A)

The main idea is that EBITDA is often adjusted to remove unusual or one-time items so you can see the ongoing operating profitability of the business. Restructuring charges are a classic one-time event that comes from a reorganization and isn’t expected to recur. Because they don’t reflect the normal run rate of the business, analysts add these charges back when calculating Adjusted EBITDA to normalize earnings.

R&D and marketing expenses are regular operating costs that stay with the business’s baseline, so removing them would hide the true ongoing cost structure. Interest income, on the other hand, is a non-operating item and EBITDA already excludes financing effects; adding back interest income isn’t a standard non-recurring adjustment to EBITDA.