Company: LGN
Filing Date: 2025-04-30
Form Type: DRS/A
Source: 0000950123-25-003868
Chunk: 277

Company: Legence Corp.
Filing Date: 2025-04-30
Form: DRS/A
Chunk 277
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   |     | $   | 157,238 |   |     | $           | 4,584 |   |     | $     | 245,061 |   |

F-26

Confidential Treatment Requested by Legence Corp. Pursuant to 17 C.F.R. Section 200.83 Legence Holdings LLC and Subsidiaries Notes to Consolidated Financial Statements In the AMA acquisition the Company assumed uncertain tax benefits associated with consolidated VIEs, including interest and penalties, of $11.8 million, which is recorded in Other long-term liabilities. The seller agreed to indemnify the Company for the outcome of these uncertain tax liabilities. Accordingly, the Company recognized a corresponding $11.8 million indemnification asset in Other assets. See “ Note 15—Income Taxes” for further information. Finite-lived intangible assets that are being amortized using the straight-line method over their estimated lives at the applicable acquisition dates in 2024 consist of the following (in thousands, except weighted-average useful lives):

|                        |     | P2S |         |     | AMA |         |     | Other 2024  
 Acquisition |        |     | Total |         |     | Weighted-   
 average     
 Useful Life 
 (in years)  |      |
|:-----------------------|:----|:----|--------:|:----|:----|--------:|:----|:------------|-------:|:----|:------|--------:|:----|:------------|-----:|
| Customer relationships |     | $   |  27,600 |     | $   |  42,000 |     | $           |  2,850 |     | $     |  72,450 |     |             | 10.4 |
| Trade names            |     |     |   4,900 |     |     |       — |     |             |      — |     |       |   4,900 |     |             | 11.8 |
| Contract backlog       |     |     |   5,300 |     |     |   4,250 |     |             |    170 |     |       |   9,720 |     |             |  1.4 |
|                        |     |     | $37,800 |     |     | $46,250 |     |             | $3,020 |     |       | $87,070 |     |