1. The assets the purchase price may be allocated to include real estate (land and improvements), equipment, intangibles and business enterprises.
2. Purchase price allocation is essential to setting up financial records and complying with ASC 820 fair value measurements and disclosures.
3. During the allocation process, it’s also possible to pinpoint opportunities to strengthen finances through real estate tax matters, determination of insurable values and various depreciation and amortization rules.
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