Things to Consider: Purchase Price Allocations

December 2023

Purchase price allocations (“PPAs”) are often inherently complex, requiring knowledge of the acquired business and its industry, as well as the applicable accounting requirements and appropriate fair value methodologies. Under both ASC 805 and IRC 1060, a purchase price is allocated to the assets acquired and liabilities assumed of an acquired company at their fair values, with limited exceptions.

About Tall Oaks Partners

Based in Houston, TX, Tall Oaks Partners provides valuation and financial advisory services to corporate management of public and private companies, investment and fund managers, and stakeholders in businesses of a variety of scale. The Tall Oaks Partners team has significant experience assisting clients with a multitude of valuation matters for strategic, tax, and financial reporting purposes. Our services and deliverables are tailored to client needs and prevailing industry and economic trends.


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