"What if purchase price is LESS than fair value of net assets? ""negative goodwill"" situation"
{"Image DocumentName": "Assume purchase price was  300,000", "Image ImageDescription": "Page 153. A/R   50,000. Inventory 95,000. PP&E 200,000. Intangible asset 50,000. Marketable securities 30,000. Less liabilities -100,000. Net fair value  325,000. Purchase price  300,000. NEGATIVE Goodwill = (  25,000)", "Image XResolution": "37", "Image YResolution": "37", "Image ResolutionUnit": "Pixels/Centimeter", "Image Software": "SlidePlayer", "Image YCbCrPositioning": "Centered"}