acquisition cost of assets

基本解释

In general, the difference between the cost of acquisition and fair value of net assets of business share is confirmed as purchased goodwill.
目前，国际上和我国普遍将合并成本与取得的被并购企业净资产的公允价值份额的差额确认为合并商誉。
In the process of business combination, the difference between acquisition cost and the value of the net assets acquired is often encountered.
在企业并购过程中，往往会遇到并购成本与被购企业净资产价值间存在差额的问题。
The acquired enterprise would sell net assets one by one instead of selling them in a basket if the fair value of the net assets of the acquired enterprise is higher than the acquisition cost.
如果被并购企业可以辨认的净资产的公允价值之和大于收购企业的收购价格，那么，被并企业就会将净资产逐项出售，而不会再像存在正商誉那样将净资产一揽子出售。

As you may be aware, the year-end fiscal cliff deal brought 50 percent bonus depreciation back from the dead for 2013, once again providing taxpayers the opportunity to immediately deduct half the cost of qualifying assets in the year of acquisition, plus the regular, year-one depreciation on the remaining basis.
FORBES: IRS Releases 2013 Luxury Auto Depreciation Limits