Slide 9-13 Special Considerations Allocation of a Lump-Sum Purchase The total cost The allocation must be is based on allocated to the relative Fair Market separate accounts for Value of each each asset asset purchased Irwin/McGraw-Hill ?The McGraw-Hill Companies, Inc., 1999?The McGraw-Hill Companies, Inc., 1999 Slide 9-13 Irwin/McGraw-Hill Special Considerations The total cost must be allocated to separate accounts for each asset. The allocation is based on the relative Fair Market Value of each asset purchased. Allocation of a Lump-Sum Purchase