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What do you mean by harp on? Asking to see updates and understand changes seems reasonable even if no PL impact. BS changes could impact NWC/Debt, or highlight some accounting change or error.
Exactly that, I actually typically track time spent updating our databook if erroneous or outdated TBs were provided so we can explain why we had overruns at the end and bill extra. Changing TBs mid way is a huge pain.
CPA firms get very excited over GAAP
It’s a headache. They have to update their work, understand the change, and if they issue their report and buyers come asking for TBs (which they will) then your TBs won’t tie to the sell side work
Are they harping on it from an adjusted NWC / target NWC viewpoint?