By Breaking Celebrity News Staff

Oksana Grigorieva is telling friends that she accepted last week's truce deal with Mel Gibson because it's worth at least $3 million over time -- in actual dollars and sense.

The Russian musician, 40, had a forensic accountant analyze the 2011 deal compared with the $15 million settlement from 2010 that she ultimately disavowed, Breaking Celebrity News has exclusively learned.

"The previous offer was structured in a way that made its value less than $1 million," Oksana's lawyer Daniel Horowitz tells Breaking Celebrity News.