CFA MOCK am test where, part, tangible, test, assets

hw0799

#44 - what is going on in the part Amount attributable to tangible assets? where do they get Excesses paid for PP&E & Land?

JPSem

The difference between the Fair Value Column and BV column…
Because purchase price was greater than BV you add the pro-rata share of the excess paid to reduce the Goodwill acquired.