I am in the process of writing an academic paper in the field of corporate finance. I am wondering if it is necessary to introduce the abbreviation EBITDA (earnings before interest, taxes, depreciations and amortizations) as one would introduce a normal abbreviation. Is there perhaps a distinction between abbreviations so common that one does not need to spell out the full meaning when using it for the first time?

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    You should always explain the abbreviation the first time you use it. It's foolish to assume that 100% of readers will know what it means. – Max Williams Feb 22 '18 at 9:10
  • Ok, yeah thought so. I just assumed it would enhance readability. – hannes101 Feb 22 '18 at 9:41
  • But note that both depreciation and amortization are in the singular. – JeremyC Feb 22 '18 at 10:01
  • @hannes101 omitting the explanation might slightly enhance readability for some people and would have a massive negative effect on readability for others (who don't know what it means). Even people who know what it means wouldn't mind it being spelled out, just as a sanity check. – Max Williams Feb 22 '18 at 10:38
  • Thanks, added the explanation of the abbreviation at the first occurence and also used the singular. – hannes101 Feb 22 '18 at 12:40

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