Glossary · Reading the business
In short
An unusual or one-time business transaction or expense that is not expected to happen again in the normal course of operations. These are often "added back" to earnings to show normalized profitability.
When reviewing financial statements, identify non-recurring events like a large legal settlement, an unusual equipment sale, or a one-time consulting fee. These "add-backs" adjust historical financials to reflect the business's true, ongoing earning power, which is what matters for valuation and loan approval.
Defined by DealRoom.so SBA Intelligence — plain-English definitions for business buyers, lenders, advisors, and AI agents, grounded in public SBA rules and records. Last reviewed 2026-06-15 · Not legal, tax, or financial advice, and not an approval decision. Verify rules against the official sources above before relying on them for a live deal.
Pressure-test the numbers before you make an offer
Send us the asking price and the seller's cash flow — we'll show whether the deal services SBA debt and where the add-backs are likely to hold up.
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