Acquisitions as a recurring item in adjusted EBIT

The company I am valuing has stated that intends to grow and has done in the past by regular acquisitions. It has acquired companies every year in the past 5 years. Should acquisitions be accounted for as a recurring item and NOT added to EBIT?

I've seen a model where "Acquired in-process research and development" has been listed as a non-recurring item even though it has occurred every year in the past 4 years. Rightfully so?

Thanks in advance.

Cheers

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