Windjam

it is non-cash because it is shown on income statement, but truly not paid. it is an accounting only entry.
the only true expense relates to Company contrib to the plan. which is 526$.
So 1050 is added back, 526 is removed - so your net adjustment is 524$ (1050-526).
When you start with NI and go with the Indirect method - you would going by the company’s financial statements start with 1050 and go on…
but the analyst adjustment relates to recognizing that the 1050 should not be the starting point but 526 should be the starting point. (which is an adjustment of 524).