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purchase price adjustment : ウィキペディア英語版 | purchase price adjustment
Purchase Price Adjustments capture the change in value of an asset typically between the negotiation and closing. ==Example==
Antonio purchased property from Shylock for $50,000. At closing, Antonio paid $10,000 to Shylock and executed a promissory note payable to "Shylock or order" for $40,000. Following the closing, Antonio approached Shylock, upset that the property was in fact worth only $42,000. After a few weeks of negotiations, the parties agreed to reduce the amount of the promissory note to $32,000.〔Samuel A. Donaldson, ''Federal Income Taxation of Individuals: Cases, Problems and Materials'', 2nd Edition (St. Paul: Thomson/West, 2007), 113-14.〕
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