Question

Which of the following are NOT recommended in the treatment of depreciation, amortization, and impairments in the calculation of NOPLAT?

a) Separate any impairments from income on nonconsolidated investments.

b) Combine depreciation of property, plant, and equipment (PP&E) with impairments.

c) Separate the depreciation of property, plant, and equipment (PP&E) from amortization.

d) Within amortization, separate amortization of acquired intangibles from operating amortization.

Answer

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