The working capital peg decides how much of the price the seller keeps. How the target gets set, why deferred revenue and accrued vacation are fought over, and what to pin down before signing.
Published QoE fees for small acquisitions run from under $3,000 to $40,000. What drives the number, how purchase price fits in, and how the SBA's $3 million rule changes the math.
Beginning October 1, 2026, SOP 50 10 8.1 makes an independent QoE a condition of 7(a) acquisition loans of $3 million or more. Who must comply, what the report must cover, and how lenders will use it.