Cash Management:
Examine whether cash on hand has historically met seasonal needs of the Target
Cash requirements - any potential excess cash above regulatory requirements and/or marketing/operating considerations
Identify number and type of new accounts that need to be opened at Firm A's banks
    -  Assess the number of new accounts that need to be opened
    -  Determine type of accounts to open
    -  Determine which accounts Firm B can write checks on
    -  Identify who should have signing authority on new accounts
    -  Contact bank personnel that will assist in opening new accounts
Identify and assess nature of outstanding commitments that do not show up as liabilities on the balance sheet...