> ## Documentation Index
> Fetch the complete documentation index at: https://docs.dualentry.com/llms.txt
> Use this file to discover all available pages before exploring further.

# How to Use the EBITDA Income Statement Report

> Tag accounts with an EBITDA category, then use the EBITDA Income Statement report to reconcile net income to EBITDA.

EBITDA (earnings before interest, taxes, depreciation, and amortization) measures operating profit. It adds interest, tax, depreciation, and amortization expense back to net income. The EBITDA Income Statement is a built-in DualEntry report that calculates EBITDA from your income statement, using the accounts you tag with an EBITDA Category in your chart of accounts.

## Tag accounts with an EBITDA category

The report only adds back accounts that have an EBITDA Category. Account type alone does not decide what is included.

1. Go to **Accounting Setup → Chart of Accounts**.
2. Open the account you want to tag, or create a new one. The **EBITDA Category** field is only available on accounts with the type Cost of Sales, Expense, or Other Expense.
3. In **EBITDA Category**, select **Interest**, **Taxes**, **Depreciation**, or **Amortization**. To remove a category, select **None**.
4. Save the account.

The **EBITDA Category** column in the [chart of accounts](../core-financials/general-ledger/chart-of-accounts) list shows each account's category. Filter or sort by EBITDA Category to find accounts that haven't been tagged yet.

## Open the EBITDA Income Statement

Go to **Reports → Report Center → Financial Statements** and select **EBITDA Income Statement**, or search for "EBITDA" in global search. The report has the same controls as other [financial statements](./standard-financial-statements) (**Refresh**, **Customize**, and **Save report**) plus **Summary** and **Detail** tabs.

## Choose a view

Above the report toolbar, choose one of two views. Both show the same net income and the same EBITDA. Only the layout changes.

* **Net Income to EBITDA** (default): shows the standard income statement. Tagged accounts stay in the Expense section, each labeled with its EBITDA Category. After **Net Income**, the report adds back Interest, Taxes, Depreciation, and Amortization to arrive at **EBITDA**. Use this view to reconcile net income to EBITDA.
* **EBITDA to Net Income**: moves tagged accounts out of the Expense section, so Total Expense is lower. The report shows **EBITDA**, then lists the tagged accounts under **Interest, Taxes, Depreciation and Amortization** with a total, and ends at **Net Income**. Use this view to show EBITDA as a line on the P\&L.

Your chosen view is kept when you save the report or share its link.

## View the transactions behind a number

Select the **Detail** tab to see the transactions behind a number, the same way you would on the standard income statement. Open any account row to see its transactions. The **EBITDA** row and the **Interest, Taxes, Depreciation and Amortization** total are calculated and can't be opened. The view you chose above also applies to the Detail tab.

## Export or schedule the report

Export the report to Excel (.xlsx) or PDF, or add it to a scheduled report package. Exports and schedules use the view that was selected when you created them.

For recurring delivery instead of a one-time download, save the configured report as a [custom report](./custom-report-builder) and add it to a [report package](./report-packages).

## Limitations

* **Adjusted EBITDA is not supported.** Only Interest, Taxes, Depreciation, and Amortization are added back.
* **Only Cost of Sales, Expense, and Other Expense accounts are included.** If an account of another type has an EBITDA Category, for example one set through import or the API, the category shows in the chart of accounts, but the account is not included in the report.

## Troubleshooting

| What you see | What to do |
| - | - |
| EBITDA equals Net Income | Check whether any accounts are tagged with an EBITDA Category, and whether the tagged accounts have activity in the selected date range. |
| A tagged account is missing from the add-backs | Check the account type. Only Cost of Sales, Expense, and Other Expense accounts are included. |
| The EBITDA Category field doesn't appear on an account | The field only appears on accounts with the type Cost of Sales, Expense, or Other Expense. |
| The two views show different EBITDA amounts | They shouldn't. Both views always show the same EBITDA and Net Income for the same filters. |

## Related pages

* [Chart of accounts](../core-financials/general-ledger/chart-of-accounts)
* [Standard financial statements](./standard-financial-statements)
* [Custom report builder](./custom-report-builder)
* [Report packages](./report-packages)