NOPAT and earnings in residual income model

Is NOPAT and the E_t in residual income model the same thing? If not, what are the differences? Thanks

E_t = NI or Earnings NOPAT = EBIT (1-TR)

Thanks What about accounting adjustments? Do we apply the same adjustments?

I don’t think so, but I’m not sure. I think the big reason for the acct. adjustments in RI is to maintain the clean surplus relationship. But again, not sure.