purchase price allocation
B1CEFR level
35/100Rarity: fairly common
TechnicalRegister
The exercise of spreading the total consideration in a business combination across identifiable assets, liabilities, and residual goodwill.
The purchase price allocation parked most of the premium in customer relationships, with the remainder falling to goodwill.
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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