Barney Glossary: Acquisitions A-ZSchedule A CallJump to letterWYVUTSRQPONMLKJIHGFEDCBAWWorking CapitalYYear Over Year (YoY)Year to Date (YTD)VVettingValuationUUnsual Costs & One-time ChargesTTrailing Twelve MonthsSStrategic BuyerSeller's FinancingRRevenueQQuality of EarningsPProfit & Loss StatementOOffer PriceNNon-Disclosure AgreementNet IncomeMMultipleMergerM&ALLetter of Intent (LOI)Listing AgreementKKey Performance Indicators (KPIs)JJob MarketIIntangible AssetsHHistorical PerformanceGGross ProfitFFractional CFOFinancial StatementsFinancial BuyerEEBITDAEarnoutDDue Diligence (DD)CClosingCost of Goods Sold (COGS)Cash at Close (Cash Consideration)BBrokerBalance SheetAAcquisitionAccrual Accounting