I couldn't find an existing post so hopefully this hasn't been covered before.

I am negotiating a purchase for a company with delivery trucks. This year they were planning to purchase trucks but the delivery was delayed and may arrive right before close. From the seller standpoint, they don't want to give away brand new trucks. From the buyer standpoint, these trucks should have already arrived and the existing trucks have more wear and tear than normal due to the late delivery. Is there an industry standard way to manage this? I was thinking along the lines of how a working capital PEG is used but wanted to see if anyone has found a good solution for this in the past.