Karyn Kesselring
Associate Director
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In our 2023 SRS Acquiom Deal Terms Study we found that purchase price adjustments are nearly universal on deals. In fact, 94% of transactions included these PPAs which are also sometimes referred to as working capital adjustments.
Not only are parties training more towards using these PPAs as a separate mechanism, but also in customizing the terms of the PPA to be more suited for the deal at hand.
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The parties may want to consider developing a calculation worksheet which lays out a custom accounting approach for use in the adjustments, and this is just one of the many new points that we're tracking.