DSK SP $3 - what would it take?, page-15

Basically you can't add back any of the depreciation to get a higher EPS.

The depreciation on the P and L is made up of
15,140 on the right of use asset
3,587 on the property plant and equipment
294 on the intangibles
Total = 19,021

The finance costs on the P and L of 1,781 also relate to the leases.

The P and L in accrual accounting so there is always some minor differences to the cash flow statement which is on a cash accounting basis.

But the above figures relate to the cash flow statement as follows
15,932 paid in rent, in the financing section
3,656 spent on PPE, in the investing section
275 spent on intangibles, in the investing section
Total = 19,863

The interest portion of the lease 1,403 is allowed for in the operating section

The only thing you could make allowance for and add back to the EPS in any growth capex that is included in the PPE spend. Say 50% of the spend might be to growth with the other 50% being for maintenance of existing stores.