add-backn.

Brit.

/ˈadbak/, U.S.

/ˈædˌbæk/

Origin: Formed within English, by compounding. Etymons: add v., back adv.

Etymology: < add v. + back adv.

Accounting (chiefly U.S.).

Adjustment of net income through addition or deduction of items not affecting working capital; an item thus added or deducted.

ΘΚΠ

society > trade and finance > management of money > keeping accounts > [adjective] > relating to accounting methods

first in, first out1934

fifo1945

LIFO1945

add-back1954

society > trade and finance > management of money > keeping accounts > [noun] > book-keeping > specific processes

posting1682

journalizing1796

accrual1910

statementing1981

add-back1989

1954 Accounting Rev. 29 626/1 The troublesome ‘addback’ adjustment of depreciation to profits is a reconciliation device.

1971 Wall St. Jrnl. 20 Aug. 21/4 Add back of portion of..income taxes paid by former shareholders of the subsidiaries but deducted in computing after-tax earnings.

1989 Times 17 Apr. 28/7 After discounting for drought ‘add-backs’, the real gross national product of the US may have shown negligible growth in the first quarter.

1999 St. Paul (Minnesota) Pioneer Press (Nexis) 6 Aug. (Business Twin Cities section) 3 c Diluted earnings per share reflects the conversion of convertible subordinated notes into common stock and the addback of the after-tax interest costs.

2005 B. R. Grover Acquisitive Distributor v. 61 Experience has taught me to be very cautious about add-backs, especially ones that increase projected earnings, unless they are well documented and solid.

This entry has been updated (OED Third Edition, November 2010; most recently modified version published online December 2021).

单词	add-back
释义	add-backn. Brit. /ˈadbak/, U.S. /ˈædˌbæk/ Origin: Formed within English, by compounding. Etymons: add v., back adv. Etymology: < add v. + back adv. Accounting (chiefly U.S.). Adjustment of net income through addition or deduction of items not affecting working capital; an item thus added or deducted. ΘΚΠ society > trade and finance > management of money > keeping accounts > [adjective] > relating to accounting methods first in, first out1934 fifo1945 LIFO1945 add-back1954 society > trade and finance > management of money > keeping accounts > [noun] > book-keeping > specific processes posting1682 journalizing1796 accrual1910 statementing1981 add-back1989 1954 Accounting Rev. 29 626/1 The troublesome ‘addback’ adjustment of depreciation to profits is a reconciliation device. 1971 Wall St. Jrnl. 20 Aug. 21/4 Add back of portion of..income taxes paid by former shareholders of the subsidiaries but deducted in computing after-tax earnings. 1989 Times 17 Apr. 28/7 After discounting for drought ‘add-backs’, the real gross national product of the US may have shown negligible growth in the first quarter. 1999 St. Paul (Minnesota) Pioneer Press (Nexis) 6 Aug. (Business Twin Cities section) 3 c Diluted earnings per share reflects the conversion of convertible subordinated notes into common stock and the addback of the after-tax interest costs. 2005 B. R. Grover Acquisitive Distributor v. 61 Experience has taught me to be very cautious about add-backs, especially ones that increase projected earnings, unless they are well documented and solid. This entry has been updated (OED Third Edition, November 2010; most recently modified version published online December 2021). < n.1954
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