A Court of Chancery decision has found that the terms of a contract come first when determining a final sale price in Delaware.

In his Jan. 29 opinion, Vice Chancellor Paul Fioravanti wrote that accounting principles used to calculate the final price Golden Rule Financial Corp. owed to acquire USHEALTH in 2019 were used according to the agreement between the companies, even though they differed from the principles used to estimate that price at the time the agreement was signed.