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NOPAT accounting adjustments question (Schweser exam 3 spoil

I always thought of NOPAT as EBIT(1-t)
I ran into Schweser vol 2 (book 7) exam 3AM question 37 this morning where your asked to calculate NOPAT based on a given I/S and some additional info.
I understood to amortize the R&D expense, but why did they add back the implied interest on the operating lease as well as subtract out something called “cash operating taxes?”
If its earnings before interest, why would interest expense come into play at all? Even if it did, why would you add it to operating income instead of subtracting it out?
Also, what is this “cash operating taxes” number they put in there? Why don’t you just figure out what EBIT is and then take out the marginal rate (40%)?

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