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2. Asset purchase agreement - Wikipedia

   en.wikipedia.org/wiki/Asset_purchase_agreement

   An asset purchase agreement (APA) is an agreement between a buyer and a seller that finalizes terms and conditions related to the purchase and sale of a company's assets. [1] [2] It is important to note in an APA transaction, it is not necessary for the buyer to purchase all of the assets of the company. In fact, it is common for a buyer to ...

3. Purchase price allocation - Wikipedia

   en.wikipedia.org/wiki/Purchase_price_allocation

   Purchase price allocation (PPA) is an application of goodwill accounting whereby one company (the acquirer), when purchasing a second company (the target), allocates the purchase price into various assets and liabilities acquired from the transaction.

4. Purchase and sale agreement - Wikipedia

   en.wikipedia.org/wiki/Purchase_and_Sale_Agreement

   The entity disposing, conveying, and selling the assets is referred to as the seller or vendor. [3] A PSA sets out the various rights and obligations of both the buyer and seller, and might also require other documents be executed and recorded in the public records, such as an assignment, deed of trust, or farmout agreement. [4]

5. How to Achieve Optimal Asset Allocation: A Guide to Building ...

   www.aol.com/finance/achieve-optimal-asset...

   Asset allocation refers to how investors divide their portfolio into different asset classes, such as bonds and stocks. An asset allocation is essentially a financial road map that guides ...

6. Location, location, location: But when it comes to assets ...

   www.aol.com/location-location-location-comes...

   Integrating asset allocation and asset location together: Start with asset allocation. This builds your foundational investment strategy based on your risk tolerance.

7. Partnership taxation in the United States - Wikipedia

   en.wikipedia.org/wiki/Partnership_taxation_in...

   An allocation is not substantial if at the time the allocation becomes part of the partnership agreement, (1) the after-tax economic consequences of at least one partner may be enhanced compared to such consequences if the allocation was not contained in the partnership agreement, and (2) there is a strong likelihood that the after-tax ...