3. It’s time to be the numbers person. You may tout a persuasive economic model, but sellers need to know what revenue and cost numbers really represent. What’s the impact of seasonality? Were there sales spikes from online daily deal participation, such as Groupon and LivingSocial, or are these offers scheduled? Internet coupons are treated as gift cards under some state laws, meaning that restaurants may be required to redeem the coupons long after their expiration date. ...

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