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What is the Oracle guidance on addback accounting?

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What is the Oracle guidance on addback accounting?

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We want to know if Oracle supports 'Addback Accounting'? Is there a use-case for such a usage?

"Addbacks and adjustments come in many forms (typical items and examples are shown below), but generally they can be described as any item on the income statement that is non-core, one-time, or personal in nature. Put simply, addbacks and adjustments are items that should be “added back” to net income and/or zeroed out on the income statement due to one of the previously mentioned reasons."

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