Using a Target's Existing Excess Cash as a Source (LBO)

Could someone help me understand how a target's excess cash on its balance sheet could be considered part of the acquirer's sources in the sources and uses table for an LBO?

If the target's cash is included in their equity value, shouldn't we have to scrape together the entire equity value, plus debt if we're refinancing, from our own outside sources before we have access to the target's cash? For example, in the below - how could I consider the $50 as part of MY sources? 

Target:

Enterprise Value: 125

Equity: 75

Debt: 100

Cash: 50

1 Comments
 

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