Which of the following items is commonly added back into Adjusted EBITDA?

Adjusted EBITDA is a financial metric that allows for a clearer view of a company's operational performance by removing certain non-operational or one-time expenses. Among the items listed, restructuring costs are commonly added back into Adjusted EBITDA.

Restructuring costs typically arise from significant changes in a company's operations, such as layoffs, facility closures, or other strategic operational changes. These costs, while they may impact a company's earnings in a given reporting period, are often viewed as non-recurring expenses that do not reflect ongoing operational performance. Therefore, by adding back restructuring costs, the resulting Adjusted EBITDA provides a better representation of the company's sustainable earnings from its core operations.

This approach helps investors and analysts assess the company's performance without the noise created by these extraordinary costs, allowing for more accurate comparisons across periods or with other companies in the industry. Thus, focusing on Adjusted EBITDA that excludes restructuring costs aligns with the goal of evaluating the ongoing business's profitability and operational efficiency.