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Transaction Calculations
The Transaction Calculations reference (FSG-42, Version 10, October 28, 2026) is a calculation and reporting worksheet, not proof of closing, value, tax basis, or deductibility. It states the standard sources and uses as a $255,000 package funded with $30,000 of Trust acquisition cash, $225,000 of Systems seller credit, and $1,000 of Holdings reserve cash, plus a separate $5,000 Taxpayer Protection Foundation fee that brings initial Trust cash to $35,000. Debt is 7.50 times acquisition cash and 88.2353% of package price. The regular installment is $1,838.44 and is partial amortization, not a guaranteed payoff. Installation Date controls the calendar. No installment is due for the first 180 days after Installation, contractual interest is zero through day 150, and 5.5% simple actual-days/365 interest begins on day 151. Maturity is 84 months after Funding. The guide replaces earlier universal month-number loan tables and gives the ledger method for accruing, rounding, and applying payments, retained cash, and Excess Cash, with interest shortfalls carried separately and not capitalized.
The operating illustration assumes twelve complete months after the deferral, $55,480 of Machine Revenue, and $16,260.20 of expenses including the 5% operating fee. After twelve installments and an unmet 5% reserve, available cash is $16,300.59. The Investor cap is $9,986.40, the total pool is $10,087.27, Holdings’ share is $100.87, and the remaining principal sweep is $6,213.32. The tax illustration allocates $252,450 and $2,550 of gross depreciation, then shows a pre-interest-limit loss of $215,780.20 plus actual tax interest and a post-interest-limit amount after § 163(j), with hypothetical interest capacity of $11,765.94. It also notes a Peak Business Valuation preliminary calculated value of $255,999 that does not establish Series value, contract price, or tax basis. Actual dates, ledgers, and signed agreements control, and no deduction or funding balance is verified.
