Evaluating a deal for a Niche Logistics Company with $5M Revenue and $1.2M Adj. EBITDA. The business has a lot of assets ($3M+) in trucks and trailers-about $1M in pending loan. In the P&L Summary, there is a substantial add back tied to "Cost of Equipment Financing" and the footnote reads- Cost of financing included in ""Rental " expenses have been added back to reflect profitability if units owned free and clear." Is this a legitimate add back?