EBIT to EBITDA bridge

EBITDA equals EBIT plus depreciation plus amortization. The D&A figure used in the bridge usually comes off the cash flow statement (operating section), because income-statement D&A is often buried inside COGS or SG&A and not separately disclosed^{[FASB ASC]}.

The bridge

EBIT
+ Depreciation expense        from CFS, operating section
+ Amortization of intangibles from CFS, operating section
= EBITDA

Income-statement vs cash-flow-statement D&A

The two figures rarely match exactly. Three common reasons:

Purchase-accounting amortization of acquired intangibles is on the CFS but may be inside COGS on the IS.
Depreciation on operating PP&E is split between COGS and SG&A on the IS but consolidated on the CFS.
Capitalised software amortization sits in operating expense on the IS but is on a separate CFS line.

Use the CFS figure for the bridge and document the choice.

Amortization of intangibles caveat

Some analysts add back amortization of intangibles but not depreciation, on the grounds that intangibles amortization is a purchase-accounting artefact while depreciation reflects real asset wear. The result is "EBITA". Disclose the convention explicitly.

See Tesla FY25 for the worked bridge and the D&A line-item page.