Read the contracts and transfer terms rather than relying on the seller’s customer summary. Identify any consent, termination or renewal conditions.
Separate contractual rights from expectations
Provide the agreements actually included and the rights the buyer receives. Explain missing contracts or restrictions honestly. Obtain appropriate transaction advice on enforceability and permissible data use. The immigration account should not turn an expected customer relationship into an executed obligation or claim the seller’s entire history as the buyer’s secured future revenue.
Hypothetical example: a specialty-bakery buyer has paid a deposit, signed a lease with a financing condition, and placed equipment funds in escrow. Create a transaction table showing each payment, recipient, agreement clause, release condition, and bank reference. That table lets a reviewer see what is already exposed to loss and what can still be recovered if the deal does not close. Include the asset-purchase agreement, lease, escrow instructions, bank statements, invoices, ownership documents, and source-of-funds records. Do not turn a seller’s forecast, unsigned proposal, or client list into proof of binding revenue. Where records are in another language, obtain accurate translations as required and preserve the originals. Sequence documents from lawful source through transfer and present commitment, then show how the business will operate. If an amount is borrowed, identify the collateral and repayment terms. A receipt without the governing agreement can conceal a refund right that changes the analysis, so keep both together.