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Pro-tech Software adquiri todas las acciones en circulacin de Reliable software por $14 millones. El...

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Accounting

Pro-tech Software adquiri todas las acciones en circulacin de Reliable software por $14 millones. El valor en libros de los activos netos de Reliable (activos menos pasivos) fue de $8,3 millones. Los valores justos de los activos y pasivos de Reliable igualaron sus valores en libros con la excepcin de ciertos activos intangibles cuyos valores justos excedieron los valores en libros por $2.5 millones. Calcule la cantidad pagada por el fondo de comercio

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