Mergers and Acquisitions For Dummies (106 page)

Schedule of any volume or sample rebate programs or special deals with customers (discounts, terms, and so on).

Copies of any contracts or agreements with customers, whether formal or informal, including pricing arrangements, incentive programs, inventory/supply arrangements, quality criteria, warranties, and so on.

Copies of the company's quality and any similar manuals.

Schedule and copies of any customer quality awards, plant qualification/certification distinctions, quality certifications, or other awards or certificates that are reflective of superior performance.

Copies of internal and external quality audits performed during the reporting period.

Detailed listing of all business application software, vendor and version, number of licenses, and approximate acquisition date.

Financials

Accountant-prepared financial statements for the reporting period.

Most recent interim internal statements with comparable statements to the prior year.

Auditor's letters and replies for the reporting period.

Credit report, if available.

Description of any change in accounting methods, policies, or procedures during the reporting period.

Description of the company's internal control procedures.

Description of the company's policy for capitalizing assets, including internal costs for internally constructed assets.