Finite-Lived Intangible Asset, Useful Life

  
evaluate information required to complete the valuations through the measurement period, which will not exceed one year from the acquisition date.  
Goodwill is calculated as the excess of the purchase price over the fair value of the net assets acquired. The recognized goodwill is attributable to operational synergies and growth opportunities and was allocated to the Company's Technical Solutions segment. None of the goodwill resulting from this acquisition is expected to be amortizable for tax purposes.  
Approximately $16 million of one-time acquisition-related costs was included in general and administrative expenses in the consolidated statements of operations and comprehensive income for the year ended December 31, 2021.  
The Company identified Alion’s contract backlog and customer relationships as finite-lived assets with estimated fair values as of the acquisition date of $240 million and $480 million, respectively. The finite-lived assets are subject to amortization under the pattern of benefits method over six years for backlog and 20 years for customer relationships.  
Total revenue and operating income for Alion for the period from August 19, 2021, through December 31, 2021, were as follows:

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| ($ in millions) |  | Period from 8/19/2021-12/31/2021 |
| Sales and service revenues |  | $ | 506  |  |
| Operating income |  | $ | 10  |  |

  
Pro Forma Financial Information  
The following unaudited consolidated pro forma summary has been prepared by adjusting the Company's historical data to give effect to the acquisition of Alion as if it had occurred on January 1, 2020.

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|  |  | Pro Forma (Unaudited) |
|   |  | Year Ended December 31 |
| ($ in millions, except per share amounts) |  | 2021 |  | 2020 |
| Sales and service revenues |  | $ | 10,364  |  |  | $ | 10,453  |  |
| Net earnings |  | $ | 539  |  |  | $ | 648  |  |
| Basic earnings per share |  | $ | 13.37  |  |  | $ | 15.96  |  |
| Diluted earnings per share |  | $ | 13.37  |  |  | $ | 15.96  |  |

  
These unaudited pro forma results include adjustments, such as the amortization of acquired intangible assets and interest expense on debt financing, in connection with the acquisition.   
The unaudited consolidated pro forma financial information was prepared in accordance with GAAP and is not necessarily indicative of the results of operations that would have occurred if the acquisition had been completed on the date indicated, nor is it indicative of the future operating results of the Company.  
The unaudited pro forma results do not reflect events that either have occurred or may occur after the acquisition date, including, but not limited to, the anticipated realization of operating synergies in subsequent periods. These results also do not give effect to certain charges that the Company expects to incur in connection with the acquisition, including, but not limited to, additional professional fees and employee integration.  
Other Acquisitions  
In December 2020, the Company acquired the autonomy business of Spatial Integrated Systems, Inc. ("SIS"), a leading provider of autonomous technology, for approximately $40 million in cash. The acquisition further expanded the Company's unmanned systems capabilities. In connection with this acquisition, the Company preliminarily recorded $40 million of goodwill, which included the value of SIS's workforce, all of which was allocated to the Company's Technical Solutions segment. For the year ended December 31, 2021, the Company recorded a 74
