Earnings Before Interest, Taxes and Amortization Charges, usually the abbreviation EBITA is used. It is an indicator that refers to EBIT plus amortization of intangible assets.
Calculation:
EBITA = EBIT + amortization of long-term intangible assets
Often amortization charges are zero and therefore EBIT = EBITA.
EBITA in practice: EBITA is used in the enterprise by CFO in financial analysis when analyzing financial ratios.
The indicator can be sometimes mistakenly equated with EBITDA, which includes in addition to amortization of intangible assets (Amortization Charges) also depreciation of tangible assets (Depreciations Charges).
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