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Tangible assets
| $70
|
(plus) Intangible assets
| 25
|
(less) Liabilities
| 35
|
Acquired net assets
| $60
|
Dr. Expense - acquisition costs
| $15
| |
Cr. Cash
| $15
| |
The consideration transferred is $102 million, which is calculated as follows (in millions):
| ||
Cash
| $100
| |
Contingent consideration—liability
| 21
| |
Total consideration transferred
| $102
|
Total consideration transferred
| $102
|
Less: acquired net assets of Company B
| (60)
|
Goodwill to be recognized
| $42
|
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