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・ Purchase (horse)
・ Purchase and Sale Agreement
・ Purchase Bay
・ Purchase discount
・ Purchase for Progress
・ Purchase funnel
・ Purchase ledger
・ Purchase line
・ Purchase Line Junior/Senior High School
・ Purchase Line School District
・ Purchase of commissions in the British Army
・ Purchase of Land (Ireland) Act 1885
・ Purchase on the Muskingum
・ Purchase order
・ Purchase Parkway
Purchase price adjustment
・ Purchase price allocation
・ Purchase Records
・ Purchase Tax
・ Purchase, New York
・ Purchase-Ferre House
・ Purchase-to-pay
・ PurchasePro
・ Purchasers of Forfeited Estates, Ireland Act 1702
・ Purchasing
・ Purchasing (magazine)
・ Purchasing card
・ Purchasing cooperative
・ Purchasing management
・ Purchasing manager


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Purchase price adjustment : ウィキペディア英語版
Purchase price adjustment

Purchase Price Adjustments capture the change in value of an asset typically between the negotiation and closing.
==Example==

Antonio purchased property from Shylock for $50,000. At closing, Antonio paid $10,000 to Shylock and executed a promissory note payable to "Shylock or order" for $40,000. Following the closing, Antonio approached Shylock, upset that the property was in fact worth only $42,000. After a few weeks of negotiations, the parties agreed to reduce the amount of the promissory note to $32,000.〔Samuel A. Donaldson, ''Federal Income Taxation of Individuals: Cases, Problems and Materials'', 2nd Edition (St. Paul: Thomson/West, 2007), 113-14.〕

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
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