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| Bulk Purchase Depreciation Calculator |
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PURCHASE PRICE |
$250,000 |
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[Company Name] CONFIDENTIAL |
| ASSETS |
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Book value
SELLER |
Fair market
VALUE |
Book value
BUYER |
| Current |
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| Cash |
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$500 |
$500 |
$500 |
| Accounts receivable |
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$20,000 |
$18,000 |
$18,000 |
| Inventory |
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$24,000 |
$26,000 |
$26,000 |
| Total |
$44,500 |
$44,500 |
$44,500 |
| Property, plant, and equipment |
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| Land |
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$20,000 |
$40,000 |
$40,000 |
| Building |
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$150,000 |
$175,000 |
$175,000 |
| Building improvements |
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$50,000 |
$30,000 |
$30,000 |
| Computers and office equipment |
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$3,000 |
$2,500 |
$2,500 |
| Furniture and fixtures |
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$5,000 |
$3,000 |
$3,000 |
| Machinery |
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$25,000 |
$10,000 |
$10,000 |
| Vehicles |
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$25,000 |
$10,000 |
$10,000 |
| Total |
$278,000 |
$270,500 |
$270,500 |
| Intangibles |
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| Goodwill |
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$55,000 |
| Other intangibles |
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$25,000 |
$10,000 |
$10,000 |
| Total |
$25,000 |
$10,000 |
$65,000 |
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| Total assets |
$347,500 |
$325,000 |
$380,000 |
| LIABILITIES |
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| Accounts payable |
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$30,000 |
$30,000 |
$30,000 |
| Accrued expenses |
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$20,000 |
$20,000 |
$20,000 |
| Long-term liabilities |
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$80,000 |
$80,000 |
$80,000 |
| Total |
$130,000 |
$130,000 |
$130,000 |
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| Net assets |
$217,500 |
$195,000 |
$250,000 |
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