HOW TO THINK ABOUT ADDBACKS

GuessworkInvesting https://twitter.com/guessworkinvest?s=09 wrote a post on addbacks https://bigdealsmallbusiness.substack.com/p/addback-magic and I was hoping it would spark conversation.
1) I'm unclear on some lines, such as non-cash expenses. That seems really vague. Why specify how the expense was paid instead of the expense itself?
2) Would you add or subtract and reasonable add backs from this list?



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