This acquisition process flow offers procedures for identification and assessment of the target company; due diligence; finalizing the acquisition; purchase price accounting covering purchase price disbursements, SEC disclosure requirements, and purchase price allocation; direct costs; opening of new legal entities; and subsequent accounting. This document should be used as a general guide to understand and review this business process. Organizations should customize this tool to ensure that it reflects their business operations and continuously monitor the process to ensure that the steps described are accurate.