Other Than Best and Highest Use

GAAP Part 4.14 Other Than Best and High Exception

Assets being used in a manner other than their best and highest use ASC 805-20-30-6

Some assets purchased by the acquiree may be utilized in a manner other than their best and highest purpose. A common example of this is research and development being held defensively.

Despite being used for an alternative purpose, the asset still must be Fair Valued accordingly. Please mark all accounts that will be used in a manner other than their best and highest purpose, and Fair Value them as though you were to utilize them for their best use.

Would you like to complete this exception?

Yes

No

If you are human, leave this field blank.