Getting conflicting opinions. If sellers step in and finances the bank loan portion of the deal through an installment loan/sale, can I still amortize the full amount of the purchase price as goodwill? One accountant says no, because sellers are not getting paid a lump sum, but rather in installments over time. As such, I can only amortize 1/15th of the principal payments as I make them, plus 1/15th of any new equity injection at deal close. Another accountant says I can amortize full purchase price b/c it is a liability in full on the BS Its an equity sale (not asset sale) and the seller loan is standard, with PG.