Allocation of Purchase Price in Business Combinations

Back

With the June 2001 passage of FASB Statement No. 141, Business Combinations, proper allocation of purchase prices paid in acquisitions became more important than ever. Gone were the days of Pooling of Interests. And no longer could all the intangibles be lumped into goodwill. SFAS No. 141 brought acquired intangible assets to the forefront, specifically establishing criteria for their separate recognition and valuation on the balance sheet.

Strategic Valuation Group followed the development of SFAS No. 141, and upon its release, combined its knowledge of this Statement with its expertise in intangible asset valuation to emerge as one of the first boutique firms offering competent intangible asset appraisals for this purpose. Seven years later, through our "first to market" advantage, we have one of the broadest experience bases in this segment, having valued numerous intangible assets in the following categories.

• Trademarks and Trade Names
• In Place Work Force
• Internet domain names
• Covenants not to compete
• Licensing agreements
• Franchise agreements
• Computer software
• Patents
• Customer lists
• Trade Secrets
• In Process Research and Development