Buyer acquires target. PP&E NBV 200, FV 280; inventory NBV 80, FV 95; customer relationships FV 60. How much additional D&A/amortization appears in combined year 1?

Incremental year-1 expense depends on useful lives. The step-ups are PP&E +80, inventory +15, and customer relationships +60. Inventory step-up usually hits COGS in year 1. PP&E step-up is depreciated over remaining useful life. Customer relationships are amortized over their useful life. For example, if PP&E life is 10 years and customer relationships life is 5 years, year-1 incremental expense is 8 + 15 + 12 = 35.