Business valuation is often performed in an adversarial environment.Consider how forensic accounting techniques can uncover additional economic add backs to normalize income.

For example, you are using an indirect method to recompute income because the valuation subject has lousy records and is uncooperative in a litigation matter. You find unreported income; there is an add-back to normalize income. Please be more descriptive than my example.

Question

1. Summarize at least one add-back to normalize the benefit stream and the forensic technique applied.