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  "documentTitle": "DoubleVerify Holdings, Inc. (DV)",
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      "text": "Spruce Point has serious concerns about DV’s treatment of the Zentrick deferred payment termination accounting. It recorded the lowest possible expense given its estimated range of $2.8 - $5.5 million in 2021. Yet, in early 2022 DV disclosed that it recorded a $5.6 million payment, above the high end of its range.",
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      "text": "\"In efforts to terminate early the Zentrick Deferred Payment Terms, the Company believes payment between $2.8 million and $5.5 million is possible, with no amount within the range being a better estimate than the amount recorded on the Condensed Consolidated Balance Sheets.\" — Prospectus Nov 17, 2021",
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      "text": "Zentrick Early Termination Payment Analysis",
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      "text": "Scrutinizing The Zentrick Termination Payment",
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