Add-Back Tracing®, also referred to as Income Statement Adjustment Tracing, is a standalone financial due diligence service designed to identify, document, and substantiate proposed add-backs in a business’s financial statements. While add-backs are commonly referenced in valuation, lending, and M&A discussions, Add-Back Tracing® itself is not part of a business valuation. Instead, the purpose of Add-Back Tracing® is […]
Understanding Add-Back Tracing®: Supporting Defensible Cash Flow in Business Transactions