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The Code provides, 'The remedies provided by this chapter shall be liberally administered to the end that the aggrieved party may be put in as good a position as if the other party had fully performed....' Id. § 490:1-106(1). The Comments list as one of three purposes of this section 'to reject any doctrine that damages must be calculable with mathematical accuracy. Compensatory damages are often at best approximate: they have to be proved with whatever definiteness and accuracy the facts permit, but no more.' Id., Comment 1. 

 ]A court should look through the form of a transaction to its substance ...