Sort balance-sheet items into the right deal mechanism

Sort each item into its most likely purchase-price mechanism. Assume a typical cash-free, debt-free deal and watch for double-count risk. Debt-like Cash-like Working capital Excluded or legal definition Bank revolver outstanding at close Unrestricted operating bank cash Normal trade accounts receivable Sale-triggered management bonus payable at close Restricted cash supporting customer deposits Normal trade accounts payable Warehouse lease liability for normal operations Overdue payroll tax from pre-close period

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