The mechanism of closing accounts (if properly constructed) makes it possible to adjust the purchase price on the date of completion, taking into account commercial developments and also as a result of a deliberate value gain by the seller. As a result, the buyer effectively assumes the financial risks and opportunities of owning the business from the effective date. The seller then “retains” the business to be sold separately from its current activities with respect to the recognition and recording of value. In addition, the buyer will settle outstanding business-to-business balances with the seller once completed (just as the buyer inherits the obligation to settle all other debts of the business in its financial statements). .