I am not sure specifically,but, I do know that the following would probably be true:
1. YOu would deduct your income tax, self employment tax and self employment health insurance premiums.
2. You would NOT deduct depreciation, amortization, percentage of home use deductions, interest on mortgage debt expense, travel and entertainment
If you have been self employed for three years or more they may "average" the calculation if the income has fluctuated, but it would simply be your net income after expenses. They would add back certain discretionary expenses or non-expenses (as in #2 above), and determined a "cash flow" based on a calculated "net disposable income"....
I may be way off, and I am just guessing based on accounting principals for showing self employment income on lending scenarios.
Don't worry about what you cannot control. Focus on what is legally relevant, not morally indignant or petty.