Questions How should these various contributions be recorded? Are these transactions between entities under common control? If under common control, is there a change in control? We are looking at the standpoint of the acquirer, we need to know who acquire whom What type of business transactions took place? Is it a business combination? Does the control change? Is it is under common control? How to record it? Need a codification memorandum done using the ASC codification codes that applies to the transactions (see attached sample memorandum format) Memorandum format: To: From: Issues: Facts: Conclusion/Judgement: Analysis (How you came to the conclusion) ...