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2. 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.

3. 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 ...

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. 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.

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

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

   If you have a moderate asset allocation consisting of 60% stocks and 40% bonds, for example, a big year in the stock market could push your allocation to 70%/30% instead.

7. Partnership accounting - Wikipedia

   en.wikipedia.org/wiki/Partnership_accounting

   When normal operations are discontinued, adjusting and closing entries are made. Thus, only the assets, liabilities and partners' equity accounts remain open. If non-cash assets are sold for more than their book value, a gain on the sale is recognized. The gain is allocated to the partners' capital accounts according to the partnership agreement.