Company: LGN
Filing Date: 2025-11-03
Form Type: DRS
Source: 0001193125-25-262782
Chunk: 271

Company: Legence Corp.
Filing Date: 2025-11-03
Form: DRS
Chunk 271
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. 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 |     |             |      |

Goodwill arising from acquisitions is derived largely from expected synergies and growth as well as the acquired assembled workforces. Goodwill is deductible for tax purposes for the P2S, AMA and the Other 2024 Acquisition. F-30

Confidential Treatment Requested by Legence Corp. Pursuant to 17 C.F.R. Section 200.83 Total acquisition-related costs of $5.6 million were incurred during the year ended December 31, 2024, including $2.3 million for P2S and $2.6 million for AMA. These costs are included within Acquisition-related costs in the Consolidated Statements of Operations