We recently received $1M from the buyer for a NWC capital adjustment as NWC was lower than estimated. I was looking for guidance on how to record on OBS, since cash received has to be recorded currently...I know this affects purchase price consideration, but not sure on how to record. Currently we've posted the credit to Goodwill, but do I simply move the debit to a receivable for OBS? If not, what should current treatment of credit be for cash received?
