M&A and capitalization of costs

Hi guys,

This question may pertain more to tech M&A than other sectors.

under GAAP (ASC606) some costs are no longer expensed as incurred and are capitalized.
For instance commissions can now be capitalized and amortized over time.
Obviously that skews performance metrics that take into account S&M since now commissions escape from this calculation... In addition, it helps show better EBITDA numbers (same with SBC which is an add back in the P&L)

So the question is: do you restate financial statement for capitalized costs when looking at M&A deals?
Are there other things (yellow/orange/red flags) you look at in the financial statements?

Thanks!