Glossary · Reading the business
In short
An operating account is the primary bank account used for a business's daily income and expenses. Analyzing its statements reveals the true cash flow and financial activity.
During due diligence, review several years of operating account statements to verify revenues and expenses, identify unusual transactions, and confirm the business's actual cash flow. This provides a clear picture of the business's financial health, complementing the P&L and Balance Sheet.
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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