Business Combination and BELBUCA Acquisition (Tables)

12 Months Ended

Dec. 31, 2019

BELBUCA

Summary of Asset Purchase Price and Estimated Values of Assets Acquired and Liabilities Assumed

The following table summarizes the consideration paid to acquire BELBUCA and the estimated values of assets acquired and liabilities assumed in the accompanying consolidated balance sheet based on their fair values on January 6, 2017 (the date of the Endo Closing):

Asset purchase price:
Deferred cash consideration to Endo	$	7,536
Total asset purchase price	$	7,536
Estimated fair value of assets acquired:
BELBUCA product inventory and work-in process	$	5,412
BELBUCA-related manufacturing equipment	432
License and distribution rights intangible assets	45,000
Deferred tax liability	(15,972)
Amount attributable to assets acquired	$	34,872
Bargain purchase gain	$	(27,336)