Cash paid | $ | 500 | ||
Estimated fair value of earn-out | 500 | |||
Aggregate purchase price | $ | 1,000 | ||
Purchase price allocation: | ||||
Cash | $ | 478 | ||
Accounts Receivable | 20 | |||
Inventory | 92 | |||
Prepaid expenses and other current assets | 147 | |||
Property, plant and equipment | 26 | |||
Trademarks and trade name | 400 | |||
Customer-related intangible | 300 | |||
Distribution network | 700 | |||
Internally developed software | 700 | |||
Goodwill | 869 | |||
Accounts payable | (56 | ) | ||
Accrued expenses | (249 | ) | ||
Deferred revenues | (2,427 | ) |