Template 09
WP: Non-GAAP Reconciliation
One place for every non-GAAP measure used in the earnings release and the filing: the reconciliation to the most directly comparable GAAP measure, ties to both documents, and Regulation G / Item 10(e) / C&DI prompts.
Tab structure
- Instructions
- Setup
- Summary & Tie-out
- Reconciliation – GAAP starting line, each adjustment with source, tickmark and rationale
- Measures & 10(e) Checks – each measure, comparable GAAP measure, performance vs liquidity, where used, agrees-to-release check and Item 10(e) / C&DI prompts
- Judgments
- Completeness & Controls
- Open Items
- Sign-offs & Refs
- Tickmarks
- Lists
Built on the common workpaper framework – see the templates overview.
Key checks and flags
- Reconciled amount agrees to the release / filing draft
- Prompts: equal or greater prominence of GAAP measure, quantitative reconciliation, usefulness statement, no normal recurring cash operating expenses excluded (C&DI 100.01), no individually tailored accounting (C&DI 100.04), tax effects shown separately (C&DI 102.11)
- Liquidity measures: no exclusion of cash-settled charges (other than EBIT/EBITDA)
- Completeness: every measure in the release and filing listed; release and filing reconciliations agree
Who uses it
SEC reporting, IR and the disclosure committee reviewing earnings materials.
Primary sources
Previews
Rendered from the actual workbook with illustrative sample data ("Example Company, Inc.", period end December 31, 2026). Scroll sideways on small screens.
Measures & 10(e) Checks
Measures & 10(e) Checks tab with example measures.
Reconciliation
Reconciliation tab: EXAMPLE Adjusted EBITDA.