John D. Wagner

Most acquirers and sellers prefer to close an acquisition at the end of an accounting and payroll period, but some deals close in the middle of a reporting period.

Columnist John D. Wagner discusses the five (potential) roadblocks that are commonly seen as an acquisition moves to a closing.

Columnist John D. Wagner says, "Every acquisition has a Net Working Capital “PEG”—a target dollar amount—established at close."

The vast majority of acquirers require an inventory count, or “hard count” just before the closing.

Columnist John Wagner examines why OPEX as percent of sales does not have to rise at the same rate as sales.

LBM Journal Columnist John Wagner explains what buyers may look for in an acquisition.

Columnist John Wagner explains why looking at the big picture in gross profit margins can make a difference.

LBM Journal columnist John Wagner examines how the price of lumber can affect the acquisition value of your company.

Typically, any accounts receivable that is not collected within 180 days post-closing reverts to the seller to collect. The bad news for the seller is that the value of the uncollected bad debt becomes a dollar-for-dollar reduction in purchase price.

Columnist John Wagner discusses how year-end bonuses can unexpectedly impact an acquisition.