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Earnings before interest, taxes, and depreciation
Earnings before interest, taxes, and depreciation (EBITD or EBDIT), sometimes called profit before depreciation, interest, and taxes (PBDIT), is an accounting metric.〔(NASDAQ: Earnings before interest, taxes, and depreciation (EBITD) )〕 Some people find it useful to know this value for a business. On the other hand, some businesses may emphasize this value in publicity or reports to investors, instead of the GAAP or other standard earnings or income value.
In finance, EBITD is sometimes used in capital budgeting calculations as a starting point in order to create templates that can be easily changed to observe the effects of changing variables (such as tax rates, allowances for inflation or changes in depreciation methods) on a net present value (NPV) or internal rate of return (IRR) value, and thus, the viability of a potential investment or project.〔Frino, Hill & Chen (2009), "Introduction to Corporate Finance" 4th ed.〕
==See also==
* Earnings before interest and taxes (EBIT)
* Earnings before interest, taxes, and amortization (EBITA)
* Earnings before interest, taxes, depreciation, amortization, and restructuring or rent costs (EBITDAR)
* Earnings before interest, taxes, depreciation, and amortization (EBITDA)
* EV/EBITDA
* Operating income before depreciation and amortization (OIBDA)
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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