Year one Net Assets

Purchase Price
ASSETS Book value SELLER Fair market VALUE Book value BUYER
Current
Cash
Accounts receivable
Inventory
Total
Property, plant, and equipment
Land
Building
Building improvements
Computers and office equipment
Furniture and fixtures
Machinery
Vehicles
Total
Intangibles
Goodwill
Other intangibles
Total
Total assets
Liabilities
Accounts payable
Accrued expenses
Long-term liabilities
Total
Net assets