Glossary · Reading the business
In short
Assets a business owns that are not readily convertible to cash, such as equipment, inventory, or accounts receivable. They are important for operations but not for immediate liquidity.
In an acquisition, you'll inherit these non-cash assets. They form a significant portion of the business's value and are often used as collateral for your SBA loan. Understand their condition, useful life, and true market value, as book value might be misleading.
Defined by DealRoom.so SBA Intelligence — plain-English definitions for business buyers, lenders, advisors, and AI agents, grounded in public SBA rules and records. Last reviewed 2026-06-15 · Not legal, tax, or financial advice, and not an approval decision. Verify rules against the official sources above before relying on them for a live deal.
Pressure-test the numbers before you make an offer
Send us the asking price and the seller's cash flow — we'll show whether the deal services SBA debt and where the add-backs are likely to hold up.
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