OIBDA Business Abbreviation

Operating Income Before Depreciation and Amortization

The term "operating income before depreciation and amortization" (OIBDA) refers to an income computation that includes depreciation and amortization. OIBDA varies from EBITDA in that it begins with operating income rather than profits. As a result, it excludes non-operating revenue, which does not likely to repeat year after year. It solely covers revenue from ongoing activities, excluding issues such as currency fluctuations or tax treatment.