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Endnotes

  1. One requirement to qualify for pooling was that an acquisition had to be financed entirely with stock. Another is that the acquirer faces restrictions on selling the assets of the acquired firm in the year after the acquisition.

  1. With the new accounting laws, the amortization of goodwill is based upon accounting estimates of the value of the acquired assets. If the accountants believe that the value has been sufficiently impaired, the acquiring company can be forced to write off goodwill early.


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