> no one in their right mind would say the store "spent $20 on a subsidy" I could be wrong but... when you sell a business, the people buying it very much want

> no one in their right mind would say the store "spent $20 on a subsidy" I could be wrong but... when you sell a business, the people buying it very much want to know about outstanding liabilities in gift cards and 100% add it to some accounting column to count them as "in-existence"?...