USA Seller discretionary earnings


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Working from a Normalized income statement. Basic stuff...money in,expenses,depreciation,salaries,taxes, etc = net income.
Then comes my confusion.
The company did add backs and as I understand it...it's typically the owners compensation BUT they also added the directors pay of 98k because she was like a partner in this and will stay on for 60k yr which is the normal rate.
Anyway it seems like her salary would have been listed with salaries and at best a 38k add back since 60k is the norm.
I'm trying to figure out how much I can expect to make.
 

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