Sales lease-back in LBO?

Hi:

I have a quick question about incorporating sales leaseback in LBO please - analyzing a retail business with owned stores... Thank you!

1) In a high-level LBO model, if I get $100 from the real estate value in sales-leaseback (and let's say the real estate value was $20 on the latest book). If I use 20% as corporate capital gain tax rate, do I just plug 80%*(100-20) = $64 into my EBITDA line in the LBO model?

2) In cash flow for projected periods, if I do a sales lease back, the annual D&A amount should go down right? Originally, I may have a large D&A number every year because they are based on a PPE number that includes owned real estate. But once they are no longer owned, they will be no longer in the PPE and hence my capex will be smaller?

Thanks!

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