D&A in Accretion/(Dilution) Analysis

Why does an accretion/(dilution) analysis just include the transaction-related D&A and not the acquirer's pre-transaction D&A?

Calculation:

acquirer's projected EBIT + target's projected EBIT + expected synergies - transaction-related D&A - acquirer's interest expense - transaction-related interest expense - tax expense = pro-forma Net Income / (acquirer's fully diluted shares + new shares issued) = pro-forma EPS

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