Mergers & Acquisitions

Resources: Glossary

Don’t be confused or intimidated by any terms or abbreviations in the M&A world. You’ll find answers here.



Products held for resale to a company’s customers.

See Also

Cost of goods sold, gross profit, variable expense.


Inventory does not include the fixed assets in a business. Inventory is often not included in the purchase price of a business for smaller transactions, while inventory is often included in the purchase price for mid-sized businesses.