hard · Private Credit & Debt

A borrower proposes adding back $1.2 million in 'Extraordinary supply chain disruption losses'. As a Director of Credit, you note that similar disruptions occurred in three of the last five years.

How should this be treated in a conservative 'Cash EBITDA' bridge?

  1. Reject the add-back because the frequency indicates these are recurring operational costs.
  2. Accept the add-back as supply chain issues are exogenous to the business model.
  3. Capitalize the $1.2 million as an intangible asset to be amortized over five years.
  4. Accept the add-back but increase the interest margin by 50 bps to compensate for the risk.

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