GBQ

Entrepreneurial Spirit. Independent expertise.

Purchase Price Allocation

GBQ frequently performs purchase price allocations in connection with ASC 805 (formerly SFAS 141 & 141R) for publicly traded and privately held companies around the country.

Typical Post-Transaction Valuation Services:

  • Verify that purchase price approximates fair value and/or assessment or bargain purchase gain (or overpayment loss)
  • Contingent consideration/ earn-out calculations & valuation
  • Intangible asset identification & valuation

Common Intangible Assets Valued:

  • Customer relationships & contracts
  • Technology (patented & unpatented)
  • Trademarks and trade names
  • Agreements (e.g., supply, franchise, lease, etc.)
  • Non-compete and employment agreements
  • Assembled workforce (included within goodwill)