This is only an introduction. Try not to feel overwhelmed by ideas or calculations that seem com- plicated. Some are willing to delay gratification of those desires, most are not. Many sellers, believe it or not, don't consider this a valid criticism of their proposed deal. That is why many sellers are still waiting to find a buyer for their business.
Most buyers intend to buy a business and take an income from it the very next day.
They don't want to be told that they will receive an income after they increase sales, decrease costs, or put into effect some other great plan that, for some reason or other, the seller didn't or couldn't do while he or she was the owner. The buyer might make payments to a lending institution, but in most cases, the buyer will pay off a purchase money promissory note to the seller. Once the buyer takes over the business, the business itself should be able to service the purchase money debt. In terms of when these payments come from, consider a simple four- piece pie chart. By allocating a piece of the pie to fixed expenses, another piece to cost of product, and a third piece to labor, the remaining piece of pie is called operating profit.