medium · Debt Capital Markets

Which of the following scenarios describes a 'legitimate' non-recurring add-back for a credit analyst evaluating a leveraged loan?

  1. An $8 million reduction in future interest expense due to a planned refinancing
  2. A $10 million increase in projected revenue from a new product launch scheduled for next year
  3. A one-time $15 million severance cost related to a facility closure completed last quarter
  4. Regular quarterly maintenance capital expenditures labeled as 'extraordinary items'

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