How do you treat existing target DTAs such as NOL carryforwards in PPA?

Existing target DTAs are recognized if it is probable they can be used against future taxable income and if ownership-change rules do not restrict them. In PPA, reassess recoverability, valuation allowance, jurisdiction, expiry, and transaction limitations. Recognized DTAs reduce net liabilities / increase net assets and therefore reduce goodwill. If NOL usability is uncertain, model a valuation haircut or scenario.