Buying a business with gift cards liability.

I am negotiating to purchase a business that has a strong revenue and consistent use of gift cards, both sold and redeemed. There is a good amount of outstanding gift cards, which is an open liability and is also linked to the goodwill of the business.I want to propose a purchase price minus the gift card liabilities on date of settlement. Is that typical?Is there another way you have seen this done or accounted for?Thanks! via /r/business http://ift.tt/2sdaiiX