The deal closed and the opening balance sheet is due

What's included

• Identification of acquired intangible assets: customer, marketing, technology and contract-based
• Fair value analysis support for each identified asset under ASC 805 and ASC 820
• Opening balance sheet analysis tied to the deal model
• Workpapers and exhibits the valuation firm and auditor can review

How it runs

How it's priced: Hourly or weekly capacity

1. Read the deal

   We start from the purchase agreement, the deal model and the target's balance sheet.

2. Identify and analyze the assets

   We list the intangible assets a market participant would pay for and build the analysis for each one.

3. Hand over the workpapers

   The valuation firm or finance team reviews, adjusts and owns the final allocation.

How we keep you updated

• A written status note every week, and a call when something needs one
• You review the draft before anyone else sees it
• A call before findings are shared
• Findings that affect price come with one clear recommendation

What it covers, and what it does not

Who it's for

At EY I built purchase price allocation and opening balance sheet analyses that fed Day-1 reporting and integration work. I prepare the analysis. The allocation is signed by the firm that owns it.

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