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  2. Goodwill (accounting) - Wikipedia

    en.wikipedia.org/wiki/Goodwill_(accounting)

    In order to calculate goodwill, the fair market value of identifiable assets and liabilities of the company acquired is deducted from the purchase price. For instance, if company A acquired 100% of company B, but paid more than the net market value of company B, a goodwill occurs.

  3. Mergers and acquisitions - Wikipedia

    en.wikipedia.org/wiki/Mergers_and_acquisitions

    A corporate acquisition can be structured legally as either an "asset purchase" in which the seller sells business assets and liabilities to the buyer, an "equity purchase" in which the buyer purchases equity interests in a target company from one or more selling shareholders or a "merger" in which one legal entity is combined into another ...

  4. 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 ...

  5. Capital expenditure - Wikipedia

    en.wikipedia.org/wiki/Capital_expenditure

    Capital expenditures are the funds used to acquire or upgrade a company's fixed assets, such as expenditures towards property, plant, or equipment (PP&E). [3] In the case when a capital expenditure constitutes a major financial decision for a company, the expenditure must be formalized at an annual shareholders meeting or a special meeting of the Board of Directors.

  6. Private equity - Wikipedia

    en.wikipedia.org/wiki/Private_equity

    Private-equity strategies can include wholesale purchase of a privately held company or set of assets, mezzanine financing for startup projects, growth capital investments in existing businesses or leveraged buyout of a publicly held asset converting it to private control. [111]

  7. Asset management - Wikipedia

    en.wikipedia.org/wiki/Asset_management

    Asset management is a systematic approach to the governance and realization of all value for which a group or entity is responsible. It may apply both to tangible assets (physical objects such as complex process or manufacturing plants, infrastructure, buildings or equipment) and to intangible assets (such as intellectual property, goodwill or financial assets).

  8. Today’s NYT ‘Strands’ Hints, Spangram and Answers for ...

    www.aol.com/today-nyt-strands-hints-spangram...

    According to the New York Times, here's exactly how to play Strands: Find theme words to fill the board. Theme words stay highlighted in blue when found.

  9. 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.