ASC 805 Purchase Price Allocation Services

Understand the Value of What You Acquired

If your business has recently acquired another company, you’re required under U.S. GAAP to perform a purchase price allocation (PPA) in accordance with ASC 805.

Wyckoff Valuation delivers independent, audit-defensible ASC 805 valuations so you can properly account for the fair value of the assets, liabilities, and goodwill acquired in your transaction.

What Is ASC 805?

ASC 805 is the financial accounting standard that governs Business Combinations under U.S. Generally Accepted Accounting Principles (GAAP). It requires the acquiring company to allocate the purchase price of an acquisition to the identifiable tangible and intangible assets acquired, and any liabilities assumed.

The difference between the purchase price and the fair value of net assets is recorded as goodwill.

Why ASC 805 Matters

You need an ASC 805 valuation when:

  • You’ve completed a merger or acquisition

  • Your financials are subject to audit

  • You need to comply with U.S. GAAP (for internal or external reporting)

  • You’re preparing for investor reporting, fundraising, or an exit

A defensible ASC 805 valuation ensures:

  • Audit compliance

  • Accurate financial reporting

  • Proper amortization schedules for intangible assets

  • Reduced risk of pushback from auditors or regulators

What’s Included in Our ASC 805 Reports

Our reports are built to meet the expectations of CFOs, controllers, auditors, and deal advisors. A typical PPA includes:

  • Identification of all acquired tangible and intangible assets

  • Valuation of:

    • Customer relationships

    • Trademarks and trade names

    • Technology and software

    • Non-compete agreements

    • Contracts and leasehold interests

  • Determination of goodwill

  • Supportable methodologies including:

    • Multi-period excess earnings method (MPEEM)

    • Relief-from-royalty method

    • Cost and market approaches

We also include:

  • Narrative report and Excel model

  • Support through audit or review

  • Coordination with your internal finance and accounting teams

Why Choose Wyckoff Valuation?

With over 30 years of experience working with Big 4 audit teams and private companies, Wyckoff Valuation delivers credible, efficient, and defensible ASC 805 valuations.

We know how to translate complex business transactions into clear, audit-ready financial reporting. Our flat-fee pricing model ensures transparency and predictability—no hourly surprises.

What sets us apart:

  • Extensive M&A and purchase price allocation experience

  • Trusted by auditors, attorneys, and finance leaders

  • Fixed-fee pricing with fast turnaround

  • Reports that stand up to audit and investor scrutiny

What You’ll Need to Get Started

To begin your ASC 805 engagement, we typically request:

  • Purchase agreement

  • Deal structure and consideration summary

  • Historical and projected financial statements

  • A couple of interviews regarding the business and acquired assets

  • Intangible asset details, if known

Timeline and Pricing

We typically deliver ASC 805 valuation reports in 10–20 business days, depending on deal complexity and document availability.

Pricing is fixed and based on the number of legal entities, asset classes, and valuation complexity. Contact us to receive a custom quote within 24 hours.

Let’s Talk About Your Acquisition

Get clarity and confidence around your post-deal accounting. We’ll walk you through what’s needed, explain the process, and provide a fixed-fee quote.

Contact Wyckoff Valuation Today