Closure leases & assets
Business Wind-Down Cost Calculator
Organize closure cash sources and costs, then see the funding gap against recorded business debts.
How to use this calculator
- List accessible cash and receivables you expect to collect.
- Use net asset sale proceeds after selling costs. Account separately for restrictions or approvals affecting a sale.
- Enter closure costs without double-counting debts. Compare the cash remaining with the obligations recorded.
How the calculation works
The worksheet adds cash, collectible receivables and net asset proceeds, then subtracts closure expenses. It compares that remaining amount with recorded debts. A negative position is a funding gap; a positive position is a scenario surplus after those recorded amounts. It does not assign creditor priority, authorize asset sales, determine taxes or decide whether an owner remains liable under a guarantee.
Worked example
These results use the editable example values shown in the calculator. They illustrate the method and do not predict an offer or outcome.
- Total closure funding gap
- $80,000.00
- Cash available after closure costs
- $70,000.00
- Recorded debt obligations
- $150,000.00
- Surplus after recorded debts
- $0.00
Questions about the results
Does closing the business eliminate the remaining debt?
This worksheet makes no discharge or release determination. Business obligations, guarantees and other claims may require separate resolution.
Which closure costs should I include?
Include expected professional costs, final operating expenses, storage, moving and other actual closure costs that are not already included in recorded debt balances.