Business acquisition purchase price allocation net working capital.

No definition available.

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- Details

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- Definition

The amount of acquisition cost of a business combination allocated to an identifiable intangible asset that will be amortized.

+ References

+ Details

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- Definition

The total purchase price of the acquired entity. This includes cash paid to equity interest holders of the acquired entity, fair value of debt and equity securities issued to equity holders of the acquired entity, and transaction costs paid to third parties to consummate the acquisition.

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+ Details

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- Definition

The amount of acquisition cost of a business combination allocated to current assets.

+ References

+ Details

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- Definition

The amount of acquisition cost of a business combination allocated to current liabilities of the acquired entity.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 141

-Paragraph 51

-Subparagraph e

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 141

-Paragraph 37

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Emerging Issues Task Force (EITF)

-Number 98-1

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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- Definition

Amount of deferred tax assets or liabilities for the differences between the values assigned and the tax bases of assets and liabilities in a business combination, net of any valuation allowance for deferred tax assets.

+ References

+ Details

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- Definition

Amount of goodwill arising from a business combination, which is the excess of the cost of the acquired entity over the amounts assigned to assets acquired and liabilities assumed.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 141

-Paragraph 52

-Subparagraph c

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 141

-Paragraph 53

-Subparagraph d

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

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- Definition

The amount of acquisition cost of a business combination allocated to other noncurrent liabilities of the acquired entity.

+ References

+ Details

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- Definition

The amount of acquisition cost of a business combination allocated to property, plant and equipment to be used in ongoing operations.

+ References

+ Details

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Internal and Independent External Valuations of Net Assets Acquired (Detail) (USD $) In Thousands, unless otherwise specified	Sep. 16, 2010 Heartland Recreational Vehicles, LLC,	Sep. 16, 2010 Heartland Recreational Vehicles, LLC, Dealer Networks	Sep. 16, 2010 Heartland Recreational Vehicles, LLC, Trademarks	Sep. 16, 2010 Heartland Recreational Vehicles, LLC, Design Technology Assets	Sep. 16, 2010 Heartland Recreational Vehicles, LLC, Non-Compete Agreements	Sep. 16, 2010 Heartland Recreational Vehicles, LLC, Backlog	Mar. 01, 2010 SJC Industries Corp.	Mar. 01, 2010 SJC Industries Corp. Dealer Networks	Mar. 01, 2010 SJC Industries Corp. Design Technology Assets	Mar. 01, 2010 SJC Industries Corp. Non-Compete Agreements	Mar. 01, 2010 SJC Industries Corp. Trade Names
Business Acquisition [Line Items]
Current assets	$ 48,913
Net working capital							7,412
Property, plant and equipment	9,993						2,459
Amortizable intangible assets		67,000	25,200	21,300	4,130	690		5,230	270	120	2,100
Goodwill	94,308						2,490
Current liabilities	(41,830)
Deferred income tax liabilities	(37,364)
Other liabilities	(2,077)
Total fair value of net assets acquired	$ 190,263						$ 20,081