Willingness to accept (WTA) is the floor price below which a vendor would rather not make a sale because it would not cover costs or meet margin requirements. In pricing negotiations, the gap between buyer's WTP and seller's WTA defines the zone of potential agreement.

Example: A SaaS vendor's willingness to accept for a deal is $800/month, the minimum needed to cover costs and maintain a 40% gross margin. A prospect offers $600/month. Since this is below the WTA, the vendor declines the deal or restructures the offer with fewer features to bring costs down.