Accounting & Reporting
a. Purchase Price Allocation & Impairment Testing
KZEN can help you address complex valuation issues arising throughout the transaction continuum, including:
- Pre-acquisition price determination
- Acquisition-date fair value measurement and economic life analysis of acquired real estate, plant, machinery and equipment, and identifiable intangible assets, including brands, technology, in-process research and development, know-how and customer relationships.
- Valuation of contingent consideration
- Valuation of derivatives and other financial instruments and their subsequent mark-to-market, when required.
- Allocation of purchase price and goodwill to reporting units (cash generating units)
- Testing for impairment of various asset classes including Goodwill Impairment
We perform Intangible Asset valuations for variety of purposes. Intangible Assets contribute over 80% value to the market capitalisation of major indexes like S&P 500 etc. KZEN provides services like valuation of Brands, Non-Compete Agreements, Licenses, and IPRs, among others, for various purposes, namely auction sale via DRT order, additional collateral to banks, under IBC, and other accounting requirements, such as Purchase Price Allocations, and Impairments, among others.
- Marketing related intangible assets: Trademarks (Brands), trade names, service marks, newspaper, mastheads, internet domain names, non-competition agreements.
- Contract-based intangible assets: licensing and royalty agreements, advertising, construction, service or supply agreements, lease agreements, franchise agreements, employment contracts.
- Technology-based intangible assets: patented technology, computer software, unpatented technology (know-how), databases, trade secrets such as secret formulas, processes and recipes.
- Customer-related intangible assets: customer lists, order or production backlogs, customer contracts and customer relationships including non-contractual relationships.
- Artistic-related intangible assets: plays, operas, ballets, books, magazines, newspapers, pictures, photographs.