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Amount of liability recognized arising from contingent consideration in an asset acquisition.

No definition available.

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The milestone period of liability recognized arising from contingent consideration in an asset acquisition.

No definition available.

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Amount of purchase price adjustment based on the working capital (current assets minus current liabilities) of the acquired entity which reduces the purchase price if the closing date working capital of the acquired entity is below an agreed amount.

No definition available.

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The aggregate expense charged against earnings to allocate the cost of intangible assets (nonphysical assets not used in production) in a systematic and rational manner to the periods expected to benefit from such assets. As a noncash expense, this element is added back to net income when calculating cash provided by or used in operations using the indirect method.

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Amount of increase in assets, excluding financial assets, lacking physical substance with a definite life, from an acquisition.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
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Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.

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-Publisher FASB
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