Paying for business acquisition with services

Hi tutors

Suppose a business is being acquired and the consideration is

Cash 100k and
100k provision of business support such as office space, business development advise, tech support

For the non cash consideration I would consider a liability of 100k for the provision of services. How would this liability settled?

-Debit liability
-Credit a contra account of the expenditure incurred by the acquiring business? For example, the salary of the people working on those services?

Thanks