PPA Allocator

Post-close FVA step-ups, goodwill, opening B/S, audit-ready memo.

finance-ai-labs · Post-close · Technical accounting

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The problem

Purchase price allocation is a one-off per deal but it touches goodwill, intangibles, opening balance sheet, and the next 5 years of amortization. Getting it wrong is expensive. Getting it consistent across a rollup is mostly mechanical — perfect agent territory.

What it does

• Target balance sheet + purchase price input
• FVA step-up engine: intangibles, PPE, working capital
• Goodwill calc with reconciling note
• Opening balance sheet build
• Audit-ready memo with the rationale and ASC 805 references
• Amortization schedule for the next 60 months

Architecture

flowchart LR
  T[Target B/S] --> A[Allocator]
  PP[Purchase price] --> A
  FV[Fair value inputs] --> A
  A --> S[FVA step-ups]
  A --> G[Goodwill]
  S & G --> OB[Opening B/S]
  S --> AM[Amort schedule]
  A --> M[Audit memo]

Loading

Quickstart

git clone https://github.com/sheharyarmonnoo/ppa-allocator.git
cd ppa-allocator && pip install -e ".[dev]"
python -m ppa_allocator examples/target_close.json

Set your LLM key in .env:

cp .env.example .env
# OPENAI_API_KEY=sk-...    (or ANTHROPIC_API_KEY)

Sample output

See examples/ for sample inputs and expected outputs. Run:

python -m ppa_allocator examples/sample.json

Project layout

src/ppa_allocator/        package
examples/            sample inputs + expected outputs
tests/               pytest
docs/                deeper notes
.github/             CI + assets

Roadmap

• Multi-tenant input adapters
• Provider-agnostic prompt registry
• Streamlit dashboard
• Audit-trail export

Why this exists

This repo is part of finance-ai-labs — a set of agentic-AI products covering the workflows a PE-backed CFO actually owns: M&A underwriting, GL automation, payor analytics, covenant compliance, 13-week cash, board reporting, and the rest of the operating cadence. The agents do the mechanics. The CFO keeps the judgment.

Built by

Sheharyar Monnoo — Director of Finance at a PE-backed healthcare platform. Building the finance operating system for the next-decade CFO.

Portfolio · LinkedIn · Book a call

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_{MIT licensed · Built with pydantic, openpyxl, and a homegrown agentic loop — no framework magic.}