Manual evidence template
Add-back evidence log
Download editable Markdown template
Keep the seller's proposal separate from the evidence and the reviewer's treatment. Copy this manual log into your own document or spreadsheet, or download the editable Markdown. No signup is needed. It contains no earnings calculation, valuation or automatic approval rule.
Identify the starting measure
| Field | Your entry |
|---|---|
| Entity and currency | To confirm |
| Period start/end | To enter as YYYY-MM-DD |
| Source P&L version and exact starting profit line | To enter |
| Seller schedule version/date | To enter |
| Reviewer responsible | To appoint; no approval implied |
Record each proposal
| Proposal ID | Expense description | Seller proposed amount | Currency/period | Source ledger entry and document reference | Seller's reason | Included in starting profit? | Recurrence evidence | Replacement work/cost and evidence | Possible overlap IDs | Reviewer status | Open question |
|---|---|---|---|---|---|---|---|---|---|---|---|
| A-001 | To enter | Unknown | To confirm | To request | To request | Unknown | To request | Unknown; do not assume zero | To check | Pending | To enter |
| A-002 | To enter | Unknown | To confirm | To request | To request | Unknown | To request | Unknown; do not assume zero | To check | Pending | To enter |
Record amounts as supplied, with the source's GST treatment. Unknown means missing information, not zero. Do not put an unsupported wage benchmark or a suggested adjustment into a field labelled actual expense.
Record a separate reviewer decision
| Proposal ID | Evidence assessment | Reviewer treatment | Supported amount, if determined | Replacement-cost basis, if relevant | Method/version reference | Reviewer and actual date | Reason and unresolved assumptions |
|---|---|---|---|---|---|---|---|
| A-001 | Pending | Pending | Not determined | Not determined | Pending | Pending | To enter |
Evidence assessment choices: verified; inferred; disputed; missing; not applicable with reason. These describe the supporting fact, not approval of an earnings adjustment. Reviewer treatment choices: pending; supported in stated scope; partly supported; not supported; further evidence needed. These are manual log labels, not Dealensics report assessment enums.
Keep the original seller amount even when a reviewer disagrees. Give each source expense a stable reference so overlapping proposals can be identified. If an item was already removed from the starting earnings measure, do not add it back again. Review recurrence across relevant periods and identify the necessary work behind owner/family payments.
For a replacement-cost assumption, record role, hours, location, responsibilities, benchmark source/date and relevant employment-cost treatment. If this is not established, leave it unresolved for professional review. Evidence that an expense occurred is different from evidence that it should be removed.
Read the seller add-back guide. This resource organises questions for an accountant; it does not calculate cash available to a buyer or replace a scoped earnings review.