Mergers and Acquisitions For Dummies (108 page)

Accounts payable aging at each year-end of the reporting period and each month-end of the current year.

Description of accounts payable year-end and month-end cut off policy and procedures.

Detail of accrued expenses as of the most recent year-end and month-end.

Detail of any customer advances, deposits, credit balances as of the most recent year-end and month-end.

Listing and detail for all related party transactions during the reporting period.

Listing of any adjustments to EBITDA and provide substantiation for those adjustments.

Sales and marketing info and documents

Complete customer list, including name, address, telephone number, and contact name.

Listing of major customers (by major product line, if applicable) and percentage of sales to each for each year-end of the reporting period and the most YTD. (A
major product line
means any product or service of the company contributing 5 percent or more of the revenues of the company. A “major customer” means the top 50 customers [by sales volume] of the company.)

Schedule of open orders.

Copies of all supply or service agreements.

Description or copy of the company's credit policy.

Listing and explanation for any major customers lost, or who have notified the company (orally or in writing) of a proposed adverse change or modification to the relationship during the reporting period.

Copies of all surveys and market research reports relevant to the company or its products or services.