Operating income & depreciation - what's the consensus?

Been coming across this a lot in work lately - some of our competitors subtract depreciation as an operating expense, other’s don’t (including my own employer). So what’s the consensus?

Op. Income = revenue - cost of service - G&A (- depreciation?)

To be honest I haven’t really seen it subtracted below operating income on the income statement. Its subtracted out to get to operating income and if you want a financial measure that doesn’t factor in depreciation, thats what EBITDA is for. Often the only difference between EBITDA and operating income is depreciation.