Earnings Before Interest (EBI) adjusts net income for which one of the following groups of items?

A) Nonrecurring items,interest,and distortions related to accounting quality concerns.
B) Nonoperating items,after-tax interest,and distortions related to accounting quality concerns.
C) Nonoperating items,nonrecurring items,and after-tax interest.
D) Nonrecurring items,after-tax interest,and distortions related to accounting quality concerns.

Earnings Before Interest

A financial metric that calculates a company's profitability before interest expenses are deducted; however, it is more commonly referred to as EBIT (Earnings Before Interest and Taxes).

Nonrecurring Items

Expenses or incomes that are not expected to happen regularly in a company's financial operations, often excluded for analysis purposes.

Accounting Quality Concerns

Issues related to the accuracy, reliability, and integrity of a company's financial statements and accounting practices.