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On July 31, 2017, Sheridan Company paid $2,750,000 to acquire all of the common

ID: 2432497 • Letter: O

Question

On July 31, 2017, Sheridan Company paid $2,750,000 to acquire all of the common stock of Conchita Incorporated, which became a division of Sheridan. Conchita reported the following balance sheet at the time of the acquisition.

$740,000

$510,000

2,450,000

410,000

$3,190,000

2,270,000

$3,190,000


It was determined at the date of the purchase that the fair value of the identifiable net assets of Conchita was $2,500,000. Over the next 6 months of operations, the newly purchased division experienced operating losses. In addition, it now appears that it will generate substantial losses for the foreseeable future. At December 31, 2017, Conchita reports the following balance sheet information.

$470,000

2,360,000

(620,000

)

(420,000

)

$1,790,000


It is determined that the fair value of the Conchita Division is $1,850,000. The recorded amount for Conchita’s net assets (excluding goodwill) is the same as fair value, except for property, plant, and equipment, which has a fair value $110,000 above the carrying value.

Compute the amount of goodwill recognized, if any, on July 31, 2017.

Current assets

$740,000

Current liabilities

$510,000

Noncurrent assets

2,450,000

Long-term liabilities

410,000

   Total assets

$3,190,000

Stockholders’ equity

2,270,000

   Total liabilities and stockholders’ equity

$3,190,000

Explanation / Answer

Amount of goodwill identifiable as on july 31 2017 =Amount paid - fair value of net asset

              = 2,750,000- 2,500,000

             = $ 250,000

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