EFTA Document EFTA01377701

S-I/A Business Combinations, Goodwill, and Intangible Assets We apply the provisions of ASC 805. Business Combinations, in the accounting for acquisitions. It requires us to recognize separately from goodwill the assets acquired and the liabilities assumed at their acquisition date fair values. Goodwill as of the acquisition date is measured as the excess of consideration transferred over the net of the acquisition date fair values of the assets acquired and the liabilities assumed. While w