A. The present value of the seller's liabilities would also be considered in the determination of the purchase price of the company.
B. The cash paid to the seller's shareholders would also be considered in the determination of the purchase price of the company.
C. All of these items would be considered in the determination of how much to pay for a business because all of these are in one way or another connected to the future cash flows of the business.
D. The present value of the seller's liabilities and the cash paid to the sellers' shareholders would also be considered in the determination of the purchase price of the company.