I'm sorry, I missed understood what you are asking. 

And at same time, it's understood that depending on what you do to convert those assets who do nothing alone, into something that generates $$$$, that the overall value/worth of that enterprise will be based upon how efficiently it generates revenue and converts gross revenue to net profit. 

Understood, hoping you didn't have an appraisal guarantee. 

When I asked why, I think I understood them to say they included the depreciation for both years on 2023 and there is a carry forward of losses ($13k).  

I understood that everyone can make mistakes. 

Next thing ya know your seller, who was a-ok before, is now all wound-up, sitting talking to some police type, freaking out thinking he's going to prison for life and gonna be Hannibal's cell mate, so now he's 2nd guessing everything so when they asked if he understood what he was entering into it's "Nope, this fancy slick talking guy told me I HAD to sell it like this, I HAD to do as he said, I'm innocent, I'm a great person, I just did what I was told to do HE DID IT, I'm, I'm innocent, nope I didn't understand ANYTHING, THAT GUY took advantage of me!".... 

He said he understood but I doubt he got it.Frank never said that Pace Morby was directly involved in this deal, but he acknowledged this is where he’s being educated and meeting colleagues.

I never understood the idea of locking people into a whole year.

Nit picking is a negotiating tactic that when understood correctly actually helps you close the deal.

Understood.