. EIS- 17B Repurchase Agreement ) Yates Inc . Enters into an agreement on March 1 2014 to SE Jasper Metal Coronary aluminum ingots in 2 months As part of the agreement . Yates also agrees to repurchase the ingots in Go days at the original sales price of $300 . God plus 390 Because Yates has an unconditional colgate to repurchase the ingots at an amount greater than he original sales price , the transaction is treated as a financing )