Why Nopat does not include interest?

Related questions

1. What is depreciation in account?
2. Why is depreciation a cash inflow?
3. Should depreciation be included in COGS?
4. Is rent included in COGS?
5. Why is depreciation charged?
6. Is operating income before or after depreciation?
7. Is depreciation included in COGS or SG&A?
8. Why is depreciation a debit?
9. Is EBIT same as operating income?
10. Is Depreciation a cash inflow or outflow?

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21. #losses
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23. #business