Identify the available records, allocation method and its limitations. Do not present a reconstructed allocation as an audited standalone history.
Show the basis for the financial account
Explain which costs were shared, what will change after closing and who prepared the figures. Preserve source records and distinguish historic results from forecasts. Temporary seller support may carry a new price or end at a specified time; include the actual agreement.
Review material gaps before relying on the figures to describe the investment and proposed business. Hypothetical example: A Trois-Rivières buyer purchases a specialty-coffee equipment distributorship whose seller provides six months of support. Gather the asset schedule, support agreement, customer contracts, financial source records and a forecast that identifies assumptions rather than hiding them in combined figures.
The first review should ask which record establishes the buyer’s investment, which establishes the enterprise’s operating capacity and which only describes the seller’s past business. Preserve source spreadsheets and explain shared costs or allocations. A common failure is presenting a seller-prepared forecast as though it were an independent history of the acquired operation.
Sequence the documentation from closing terms to operating dependencies, then reconcile the figures to the service arrangements. If a support obligation can end early, state that risk and show the replacement plan.