SPA purchase price adjustment (PPA) tracker and close mechanics

Create a purchase price adjustment tracker for {deal_name}.

Inputs:
- SPA definitions for NWC, cash, debt: {spa_definitions}
- Target balance sheet detail: {target_bs_detail}
- Proposed peg/target and collar terms: {peg_collar_terms}
- Timeline and closing dates: {timeline}
- Dispute resolution provisions: {dispute_provisions}

Output:
1) Tracker table: adjustment component, definition, data source, calc method, owner, status.
2) Close mechanics timeline (pre-close estimate → closing statement → true-up → settlement).
3) Risk list (definition ambiguity, data availability, cut-off) and mitigations.
4) Communication plan between parties (who sends what, when).

Write it for immediate use by a deal team.