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Multiple transactions to the same vendor on the same day when the combined total of the orders exceed the Purchasing Card transaction limit of $2,500 is considered splitting purchase transactions. Whether the action is intentional or not, it is a violation of the SC Procurement Code.
Purchase price allocation (PPA) is an application of goodwill accounting whereby one company (the acquirer), when purchasing a second company (the target), allocates the purchase price into various assets and liabilities acquired from the transaction.ote that a purchase price may be less than the target's balance sheet value for a variety of reasons, which can lend itself to a write-down of net assets. The process of valuing goodwill, while a component of the PPA process, is governed through goodwill accounting.