When looking to sell or acquire a company the sell price is often going to be a multiple of EBIDTA (Earnings before Interest, Depreciation, Taxes, and Amortization).
The Buyer is always going to be examining the financial books to try and increase annual expenses and to decrease depreciation and amortization to try and lower EBIDTA. The seller is going to be trying to do the exact opposite to decrease expenses and increase depreciation and amortization.
By increasing or decreasing EBIDTA it effects the sale price of the company. What both sides of the table should be doing is trying to understand what the true operating earnings of the company are with out the one time things that should not be considered a regular operating costs and that do not effect cash flow.