HOME TEAM SERVICES INDUSTRIES TRANSACTIONS NEWS & EVENTS CONTACT US Purchase Price Allocations Business Valuations Complex Securities ESOP Valuations Estate and Gift Impairment Testing Portfolio Valuations Purchase Price Allocations Asset Valuations Transaction Opinions Transaction Valuations Purchase Price Allocations The McLean Group’s Valuation Advisory practice performs purchase price allocations for business combination events in accordance with ASC 805 under U.S. Generally Accepted Accounting Principles. Given the intricacies and dynamic nature of accounting guidance and regulations, keeping up with ever-changing financial reporting standards can be quite a challenge. Some of the unique intricacies with purchase price allocations include: Fair Value analysis of contingent consideration (e.g. earnouts) Fair Value analysis of rollover equity (especially if a strategic buyer acquisition and/or multiple classes of equity in post-transaction capitalization table) Analysis of Fair Value considerations for seller notes as purchase consideration Impact of election of the private company accounting alternative Fair Value analysis of deferred revenue Analysis of any above/below market operating leases Team Leaders RYAN BERRY MANAGING DIRECTOR Business Valuation Services SCOTT SIEVERS DIRECTOR Business Valuation Services SHARI OVERSTREET MANAGING DIRECTOR M&A and Valuation (Austin) Representative Engagements Related News ABOUT MCLEAN The McLean Group is a middle-market investment bank that provides objective strategic and financial advice on mergers and acquisitions, business & asset valuation, and growth capital to middle-market clients. INDUSTRY FOCUS Defense & Government Security Critical Infrastructure Maritime IMPORTANT LINKS Our Team Transactions Sells-Side M&A Buy-Side M&A Valuations Advisory Exit Planning CONTACT DETAILS 1660 International Drive Suite 810 McLean, VA 22102 703.827.0200 info@mcleanllc.com © 2021 The McLean Group. All rights reserved. Securities transactions conducted through McLean Securities, LLC, member FINRA/SIPC