What evidence would get an $18k marketing add-back into your offer?
In a fictional design studio acquisition, the owner’s $48k salary is supported. Adding it to $76k of profit gets me to $124k of owner earnings. The seller’s proposed $18k campaign adjustment would put the figure at $142k.
I’d ask for the projects the campaign won, how many became repeat clients, and the budget for replacing those leads. A launch that filled a backlog for two years is a different underwriting decision from ads the studio buys every spring. What would convince you to accept some of the $18k?