I am calculating EBITDA for a company.
Usually companies have single "Depreciation and amortization" line and their 10-k and i simply add it to EBIT.
The company i am looking at now besides Depreciation and amortization item in Cashflow From Operations also has
Amortization of deferred commissions and
Amortization of debt discount and transaction costs
Should they all be added to EBIT? And why are these items separated from D&A ? Why not put them in single item "Depreciation and amortization" ?