Module V· Identifiable Intangibles in PPAAdvanced
Question

How do you present a PPA intangibles allocation on a pitch slide for the board?

Answer

Use a clear purchase-price bridge: consideration to fair value of tangible net assets, identifiable intangibles, deferred taxes, NCI if applicable, and goodwill. Show key assumptions for customer relationships, brand, technology, useful lives, and expected annual amortization. Boards care about EPS impact, impairment risk, audit defensibility, and whether goodwill is strategically explainable.