Mergers and Acquisitions For Dummies (110 page)

Inventory and costing

Inventory listing (by location if applicable) including item description, item number, date, units, and cost for the most recent year-end and month-end.

Description of practices regarding inventory aging, valuation, and obsolescence and any methodology changes during the reporting period and the related effect on reported performance.

Details of inventory reserves and/or write-offs during the reporting period.

Summary of physical inventory count results (by location if applicable), including explanation of significant book-to-physical adjustments for the most recent year-end and month-end.

Details of any consigned inventory arrangements.

Purchasing and suppliers

Listing of major suppliers and dollar volume of purchases from each for each of the last three fiscal years. (A
major supplier
means the top 30 suppliers [by purchase volume].)

A separate list of any supplier to the company where practical alternative sources of supply are not available.

Schedule of open purchase orders, to include item number, description, quantity, price, and value.

Summary or copy of the company's purchasing policies.

Copies of any supplier contracts or descriptions of any significant supplier agreements.

Intellectual property

Schedule of domestic and foreign patent registrations and applications identifying each patent by title, registration/application number, date of registration/application, initial expiration, and country of registration.

Schedule of all trademarks, trade names, and service marks held or applied for, including maintenance and status on registrations, applications, and licenses.

Schedule of all copyrights held or applied for, including maintenance and status on registrations, applications, and licenses.