Depreciation Add-backs- what actually gets added back?

I am wondering what amount the banks actually "add back" to income when they add back depreciation.
Do they add back the whole cost of the depreciation amount for that year, or only the amount you have saved in paying tax?

 

They generally don't add back depreciation.

 

Depreciation is an add back with CBA. 100% amount added back to net income.

 

So what amount actually gets added back? Sorry if this is. A stupid question!!

 

Just to clarify - this is for business income addbacks NOT personal addbacks for investment properties etc.

Depends on the lender - but generally 100% of the amount of depreciation. For example

Business Revenue: 200k
Business Costs: 110k
Net Profit: 90k

Depreciation (part of the business costs): 5k

Income Used: 95k (net profit before tax + depreciation)

Note: not all lenders will accept 100% of depreciation and it can depend on what the depreciation is from.