Glossary · Reading the business
In short
Expenses incurred to educate or develop employees' skills. Buyers care because these costs affect profitability but can also indicate investment in human capital and future growth.
Training costs, found on the P&L, are sometimes a discretionary expense that can be adjusted. If the seller has been underinvesting, you might face significant training needs post-acquisition, which will impact your early cash flow. Factor this into your projections and working capital needs.
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.
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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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