AMIS624X2G - Acquisition: Cash Fair value of NCI Total Fair...

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Acquisition: Subsequent: Cash $4,000 Susequent Year Amortizations (not incl. GW, if any) Fair value of NCI 1,600 Total Fair Value 5,600 Amount Life Year 1 Year 2 Book value of Sub 3,000 Inventories $230 < 1 $(230) $- Fair value in excess of book 2,600 Plant Assets, net 100 20 (5) (5) Book Value Land (30) indef. $1,500 $1,500 $- Noncurrent Liabilities (100) 4 25 25 Inventories 830 600 230 Brand Names 800 indef. (100) - Plant Assets, net 1,000 900 100 Non-GW amortizations $1,000 $(310) $20 Land 540 570 (30) Current Liabilities (120) (120) - End Year One: Long-term Liabilities (550) (450) (100) Total CI NCI Brand Names 800 800 1,000 Reported Net Inc. $400 $280 $120 Total goodwill $1,600 Adjustments: Non-GW (310) (217) (93) Goodwill to CI: Goodwill - - Acquisition price $4,000 Share of NI $90 $63 $27 Less CI share 2,800 CI goodwill $1,200 75.00000% Adjustments Split: Non-GW 100% 70% 30% Goodwill to NCI: Goodwill 100% 75% 25% Total goodwill $1,600 Less: CI goodwill 1,200 End Year Two: NCI goodwill $400 25% Total CI NCI Reported Net Inc. $600 $420 $180 Acquisition: Adjustments: NCI at acquisition: Non-GW 20 14 6 Book value of Sub $3,000 Goodwill (640) (480) (160) 1,000 Share of NI $(20) $(46) $26 4,000 X 30% 1,200 NCI goodwill 400 NCI in Net Assets $1,600 Incr (Decr) in net assets
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1,100 1,500 2,600 Inventory 700 600 230 j 1,530 Property, P, E, net 1,400 900 100 j 2,400 Land 1,000 570 30 j 1,540 Brand Names 800 j 800 Goodwill 1,600 j 1,600 Investment in S 4,000 4,000 j Current Liabilities 1,200 120 1,320 Long-term Liabilities 2,000 450 100 j 2,550 NCI in Net Assets
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AMIS624X2G - Acquisition: Cash Fair value of NCI Total Fair...

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