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September 16, 2026

Franchise Agreement Valuation Under ASC 805: A Purchase Price Allocation Guide

Introduction Franchising is a huge part of the US economy. The International Franchise Association expects franchise locations to reach 845,000 units in 2026. These businesses should […]
August 20, 2026

How Tangible Asset Values Shape Intangible Asset Values in ASC 805 Purchase Price Allocations

Introduction Tangible asset values drive intangible asset values under ASC 805. The link is the contributory asset charge, or CAC. Plant, equipment, and vehicles help earn […]