Which of the following is a typical extraordinary item considered for Adjusted EBITDA?

The correct choice highlights a typically extraordinary item considered for Adjusted EBITDA. Non-cash stock compensation expense is classified as an extraordinary item because it represents a significant expense that does not involve actual cash outflows during the reporting period. Instead, it is an accounting treatment used to measure the value of stock options and other equity-based compensation provided to employees.

Adjusted EBITDA seeks to provide a clearer picture of a company's operational performance by excluding items that are not reflective of its core operations. Non-cash stock compensation, while an important part of a company's overall compensation strategy and potentially impactful on net income, does not directly affect cash flow and is therefore often removed from EBITDA calculations. This treatment allows investors and analysts to assess the operating efficiency and profitability of the business without distortions from accounting practices.

In contrast, routine operational costs, interest payments, and employee salary expenses are regular cash expenses that directly impact the company's cash flow and are essential components of the operational results. They do not fall into the category of extraordinary items considered for adjustments in EBITDA calculations.