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The technicals, in plain English.

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Accounting

Two hard links hold the whole model together. Everything else is detail you can reason your way back to.

One question answers almost every deferred tax problem: did you pay the tax authority early, or late?

The structure matters more than the detail. Here is the ninety-second version that never trails off at the end.

Five inputs, each with a defensible source and a common trap. Know the traps and the follow-ups stop being scary.

The shortcut that gets you the direction instantly, and the full build for when they ask for the number.

Cost synergies have owners and timelines. Revenue synergies have hope. Model them differently.

Five moves, in order, ending on IRR. The phrase that signals you have actually built one.

Who gets paid first, what they charge for the privilege, and why equity sits at the bottom on purpose.

Build in this sequence and the balance sheet ties on the first try. Build out of order and you will spend the evening hunting.

Match the size of the gap to a number you recognise. It is almost always one of six things.

Nobody is checking your answer. They are checking whether you structure the problem and name your weakest assumption.

Six patterns cover most of what gets asked. Recognise the pattern and the arithmetic is trivial.