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The due diligence work is usually divided between two working teams: (1) the financial and strategic team, which is typically managed by the buyer's management team with assistance from its accountants, and (2) the legal team, which involves the buyer's counsel with appropriate assistance from technical experts such as environmental engineers and export compliance specialists, depending on the nature of the target's business. Throughout the process, both teams compare notes on open issues and potential risks and problems. The legal due diligence focuses on potential legal issues and problems that may prove to be impediments to the transaction. It also sheds light on how the transaction should be structured and the contents of the transaction documents, such as the representations and warranties. The business due diligence focuses on the strategic and financial issues in the transaction, such as confirmation of the past financial performance of the seller; integration of the human and financial resources of the two companies; confirmation of the operating, production, and distribution synergies and economies of scale to be achieved by the acquisition; and the collection of information necessary for financing the transaction.