{
  "meta": {
    "publication": "Acquidex Intelligence",
    "docId": "AQX-IR-APR-2026Q2",
    "vertical": "Appliance Repair",
    "period": "Q2 2026",
    "sampleWindow": "Q2 2026 public market-rate sweep",
    "lastUpdatedISO": "2026-07-14",
    "sourceUrl": "https://acquidex.com/intel/appliance-repair/atlas/q2-2026/diligence",
    "methodology": "Acquidex v1.0",
    "itemCount": 4,
    "severityCounts": {
      "critical": 2,
      "high": 2,
      "medium": 0
    },
    "disclaimer": "Informational only. Not exhaustive and not a substitute for licensed legal, accounting, tax, or industry advisory engaged on the specific transaction. Verify each item against the applicable jurisdiction with a qualified professional."
  },
  "items": [
    {
      "index": 1,
      "severity": "critical",
      "pillar": "earnings-quality",
      "pillarLabel": "Earnings Quality",
      "category": "Labor normalization",
      "title": "Normalize owner-technician labor",
      "whyItMatters": "Seller diagnostic and repair labor can overstate transferable SDE.",
      "whatToCheck": "Owner schedule · job logs · tech productivity · replacement wage estimate"
    },
    {
      "index": 2,
      "severity": "critical",
      "pillar": "transferability",
      "pillarLabel": "Transferability",
      "category": "Channel continuity",
      "title": "Verify OEM and warranty authorization",
      "whyItMatters": "Manufacturer relationships may not transfer automatically.",
      "whatToCheck": "Authorization documents · warranty portals · assignment requirements · reimbursement history"
    },
    {
      "index": 3,
      "severity": "high",
      "pillar": "earnings-quality",
      "pillarLabel": "Earnings Quality",
      "category": "Revenue quality",
      "title": "Separate warranty from customer-pay work",
      "whyItMatters": "The two revenue streams carry different margin and timing profiles.",
      "whatToCheck": "Dispatch export · invoice type · reimbursement lag · parts allowance · callbacks"
    },
    {
      "index": 4,
      "severity": "high",
      "pillar": "fundability",
      "pillarLabel": "Fundability",
      "category": "Compliance",
      "title": "Confirm credential continuity",
      "whyItMatters": "Refrigeration-related services can depend on technician certification.",
      "whatToCheck": "Technician certifications · EPA Section 608 cards · service categories · subcontractor agreements"
    }
  ]
}