Operating income before depreciation and amortization

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OIBDA is an acronym meaning operating income before depreciation and amortization. It refers to an income calculation made by adding depreciation and amortization to operating income.

OIBDA differs from EBITDA because its starting point is operating income, not earnings. It does not, therefore, include non-operating income, which tends not to recur year after year. It includes only income gained from regular operations, ignoring items like FX changes or tax treatments.

Historically, OIBDA was created to exclude the impact of write-downs resulting from one-time charges, and to improve the optics for analysts comparing to previous period EBITDA. An example is the case of Time Warner, who shifted to divisional OIBDA reporting subsequent to write downs and charges resulting from the company's merger into AOL.

In each case OIBDA, OIBTDA, and EBITDA are proxies for analyzing the cash a firm can generate from operations irrespective of capital structure and taxes, and is therefore very useful as a tool in designing restructurings, mergers and acquisitions, and recapitalizations, and for valuing firms on a TEV (total enterprise value) basis.

This accountancy-related article is a stub. You can help Wikipedia by expanding it.v · Categories: Generally Accepted Accounting Principles Accounting stubs Wikimedia Foundation. 2010. Игры ⚽ Нужно решить контрольную? Ahwaz Airport Persian Gulf Airport Look at other dictionaries: Operating Income Before Depreciation And Amortization - OIBDA — A non GAAP measure of financial performance used by companies to show profitability in continuing business activities, excluding the effects of capitalization and tax structure. Sometimes OIBDA is also considered to not include items such as… …   Investment dictionary Earnings before interest, taxes, depreciation, and amortization — En finance, l expression de langue anglaise Earnings before Interest, Taxes, Depreciation, and Amortization, connue par son sigle EBITDA désigne les revenus avant intérêts, impôts (taxes), dotations aux amortissements et provisions sur… …   Wikipédia en Français Earnings Before Interest, Taxes, Depreciation and Amortization — ( EBITDA) A financial measure defined as revenues less cost of goods sold and selling, general, and administrative expenses. In other words, operating and nonoperating profit before the deduction of interest and income taxes. depreciation and… …   Financial and business terms Earnings before interest, taxes, depreciation and amortization — (EBITDA) is a non GAAP metric that can be used to evaluate a company s profitability.::EBITDA = Operating Revenue – Operating Expenses + Other RevenueIts name comes from the fact that Operating Expenses do not include interest, taxes, or… …   Wikipedia Earnings before interest and taxes — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia Non-operating income — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia Net income — For personal income net of taxes, see disposable income. Bottom line redirects here. For other uses, see Bottom line (disambiguation). Accountancy Key concepts Accountant · Accounting period · Bookkeeping · …   Wikipedia net operating income — noun Income after deducting operating expenses but before deducting for income taxes, interest, and depreciation and amortization. Syn: NOI, EBITDA …   Wiktionary Income statement — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia Operating margin — In business, operating margin, operating income margin, operating profit margin or return on sales (ROS) is the ratio of operating income (operating profit in the UK) divided by net sales, usually presented in percent. Net profit measures the… …   Wikipedia 18+ © Academic, 2000-2024 Contact us: Technical Support, Advertising Dictionaries export, created on PHP, Joomla, Drupal, WordPress, MODx. Mark and share Search through all dictionaries Translate… Search Internet Share the article and excerpts Direct link … Do a right-click on the link above and select “Copy Link”