2. Accounts receivable and notes receivable are discounted at the actual interest rate at that time according to the amount expected to be recovered in the future, and determined by subtracting the expected bad debt loss and recovery cost;
3. The inventory of finished products and commodities shall be determined according to the estimated selling price minus liquidation expenses and reasonable profits;
4. In the product inventory, it is determined according to the estimated product price after completion minus the cost at completion, liquidation expenses and reasonable profit;
5. Raw materials are determined according to the current replacement cost;
6. Fixed assets should be treated differently: fixed assets that can be used are priced according to the current replacement cost of fixed assets with similar production capacity, unless the use of these assets is expected to be of low value to the purchasing enterprise in the future; For fixed assets that will be sold or held for a period of time (but not used) before sale, they can be priced according to the net realizable value; Fixed assets sold after temporary use for a period of time shall be valued at net realizable value after depreciation is confirmed during future use;
7. The identifiable intangible assets such as patent right, trademark right, lease right and land use right are valued according to the assessed value, and the goodwill is determined according to the difference between the investment cost of the purchasing enterprise and the confirmed fair value;
8. Natural resources, long-term investments and other assets that cannot be listed and traded shall be determined according to the assessed value;
9. Liabilities such as accounts payable, notes payable and long-term loans are determined according to the amount to be paid in the future and the amount discounted at the current interest rate;
10, contingencies and agreed obligations, such as payments caused by unfavorable lease agreements, constraints of contracts on enterprises, and upcoming expenses for cleaning up fixed assets, shall be fully estimated according to the estimated payment amount and valued at the present value discounted at the actual interest rate at that time.
As long as the identifiable assets and liabilities are merged, it is necessary to determine their fair values, such as the R&D cost of the enterprise, the cost of action plan, the cost of developing a formula and so on.