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Statutory Merger, with Goodwill On December 31, 2013 Telecom company (the Combine) was merged into Somtel Corporation (the combiner or the survivor). Both companies used the same accounting principles for assets, liabilities, revenue and expenses and both had a December 31 fiscal year. Somtel Issued 150,000 shares of its $10 par common stock (current fair value $25 a share) to Telecom’s stockholders for all 100,000 issued and outstanding shares of Telecom’s no-par, $10 stated value common stock. In addition Somtel paid the following out-of-pocket costs associated with the business combination.

Statutory Merger, with Goodwill On December 31, 2013 Telecom company (the Combine) was merged into Somtel Corporation (the combiner or the survivor). Both companies used the same accounting principles for assets, liabilities, revenue and expenses and both had a December 31 fiscal year. Somtel Issued 150,000 shares of its $10 par common stock (current fair value $25 a share) to Telecom’s stockholders for all 100,000 issued and outstanding shares of Telecom’s no-par, $10 stated value common stock. In addition Somtel paid the following out-of-pocket costs associated with the business combination.

Statutory Merger, with Goodwill On December 31, 2013 Telecom company (the Combine) was merged into Somtel Corporation (the combiner or the survivor). Both companies used the same accounting principles for assets, liabilities, revenue and expenses and both had a December 31 fiscal year. Somtel Issued 150,000 shares of its $10 par common stock (current fair value $25 a share) to Telecom’s stockholders for all 100,000 issued and outstanding shares of Telecom’s no-par, $10 stated value common stock. In addition Somtel paid the following out-of-pocket costs associated with the business combination.

Statutory Merger, with Goodwill On December 31, 2013 Telecom company (the Combine) was merged into Somtel Corporation (the combiner or the survivor). Both companies used the same accounting principles for assets, liabilities, revenue and expenses and both had a December 31 fiscal year. Somtel Issued 150,000 shares of its $10 par common stock (current fair value $25 a share) to Telecom’s stockholders for all 100,000 issued and outstanding shares of Telecom’s no-par, $10 stated value common stock. In addition Somtel paid the following out-of-pocket costs associated with the business combination.

Statutory Merger, with Goodwill On December 31, 2013 Telecom company (the Combine) was merged into Somtel Corporation (the combiner or the survivor). Both companies used the same accounting principles for assets, liabilities, revenue and expenses and both had a December 31 fiscal year. Somtel Issued 150,000 shares of its $10 par common stock (current fair value $25 a share) to Telecom’s stockholders for all 100,000 issued and outstanding shares of Telecom’s no-par, $10 stated value common stock. In addition Somtel paid the following out-of-pocket costs associated with the business combination.

Statutory Merger, with Goodwill On December 31, 2013 Telecom company (the Combine) was merged into Somtel Corporation (the combiner or the survivor). Both companies used the same accounting principles for assets, liabilities, revenue and expenses and both had a December 31 fiscal year. Somtel Issued 150,000 shares of its $10 par common stock (current fair value $25 a share) to Telecom’s stockholders for all 100,000 issued and outstanding shares of Telecom’s no-par, $10 stated value common stock. In addition Somtel paid the following out-of-pocket costs associated with the business combination.

Statutory Merger, with Goodwill On December 31, 2013 Telecom company (the Combine) was merged into Somtel Corporation (the combiner or the survivor). Both companies used the same accounting principles for assets, liabilities, revenue and expenses and both had a December 31 fiscal year. Somtel Issued 150,000 shares of its $10 par common stock (current fair value $25 a share) to Telecom’s stockholders for all 100,000 issued and outstanding shares of Telecom’s no-par, $10 stated value common stock. In addition Somtel paid the following out-of-pocket costs associated with the business combination.

Statutory Merger, with Goodwill On December 31, 2013 Telecom company (the Combine) was merged into Somtel Corporation (the combiner or the survivor). Both companies used the same accounting principles for assets, liabilities, revenue and expenses and both had a December 31 fiscal year. Somtel Issued 150,000 shares of its $10 par common stock (current fair value $25 a share) to Telecom’s stockholders for all 100,000 issued and outstanding shares of Telecom’s no-par, $10 stated value common stock. In addition Somtel paid the following out-of-pocket costs associated with the business combination.

CHAPTER 1

Statutory Merger, with Goodwill On December 31, 2013 Telecom company (the Combine) was merged into Somtel Corporation (the combiner or the survivor). Both companies used the same accounting principles for assets, liabilities, revenue and expenses and both had a December 31 fiscal year. Somtel Issued 150,000 shares of its $10 par common stock (current fair value $25 a share) to Telecom’s stockholders for all 100,000 issued and outstanding shares of Telecom’s no-par, $10 stated value common stock. In addition Somtel paid the following out-of-pocket costs associated with the business combination.

Statutory Merger, with Goodwill On December 31, 2013 Telecom company (the Combine) was merged into Somtel Corporation (the combiner or the survivor). Both companies used the same accounting principles for assets, liabilities, revenue and expenses and both had a December 31 fiscal year. Somtel Issued 150,000 shares of its $10 par common stock (current fair value $25 a share) to Telecom’s stockholders for all 100,000 issued and outstanding shares of Telecom’s no-par, $10 stated value common stock. In addition Somtel paid the following out-of-pocket costs associated with the business combination.

CH04 the Capital Budgeting Decision - Copy

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