Purchase Acquisition

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Purchase Acquisition

In accounting, a way of recording a merger or acquisition in which the acquiring company treats the target company like an asset such as equipment or stock. That is, in a purchase acquisition, the acquiring company simply adds the fair market value of the target company's assets to its balance sheet. If the acquisition cost more than the fair market value, the excess is recorded as goodwill. Purchase acquisition is less common than pooling-of-interests, because goodwill is recorded against future earnings, reducing the company's profit.
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16 says entities that engage in purchase acquisitions may include certain associated costs in the acquisition price, thereby capitalizing the costs rather than deducting them from income as an expense in the current period.
This ability to integrate with a variety of leaders and existing network appliances is invaluable to pharmaceutical companies that are constantly merging various infrastructures, through consolidation or purchase acquisitions.
5% primarily due to purchase acquisitions consummated during 1997 and 1996 and a 3.
In addition to internal growth and asset purchase acquisitions, we have used our stock several times for mergers in the past two years; we have also done two stock offerings and split our stock 2 for 1 since our March 1994 IPO, all of which have increased our float and market capitalization.
NAL, in business since 1991, operates primarily through a multi-source program of dealer networks and bulk purchase acquisitions, as well as correspondent and affinity relationships with other loan originators and non-prime companies, banks and other financial institutions.
In business since 1991, NAL operates through a multi-source program of dealer networks and bulk purchase acquisitions, as well as correspondent and affinity relationships with other loan originators and non-prime companies, banks and other financial institutions.