Capitalize and amortize research and development charges (rather than
expense them), and add them back to earnings to calculate NOPAT.
Add back charges on strategic investments that will generate returns in the
future.
Eliminate deferred taxes and consider only cash taxes as an expense.
Treat operating leases as capital leases and adjust nonrecurring items.
Add LIFO reserve to invested capital and add back change in LIFO reserve to
NOPAT.
昨天的图片说打不开，我重新黏贴内容，以上是notes上计算RI过程中的调整事项，课程似乎没涉及，请问分别改如何理解？为什么会有这些调整？考试需要掌握吗？
