bargain purchase
C2CEFR level
75/100Rarity: rare
TechnicalRegister
An acquisition in which the fair value of net assets acquired exceeds the consideration paid, yielding a gain instead of goodwill.
The distressed seller handed us a bargain purchase, so rather than goodwill we recognized a day-one gain in profit or loss.
Rarity runs from 0 (a word everyone knows) to 100 (almost never seen outside specialist or literary writing). Level is the word's real difficulty on the CEFR scale, from A1 to C2.
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