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hello and welcome to another tutorial video were gonna continue with the theme that weve been using these past few lessons and answer a question that was submitted the other day and also a question that is very common about a topic that we think causes a lot of confusion so heres the question that came in one of our students wrote in and said can you explain what happens with an urn out in an MA deal how do you model it how do you factor it into the purchase price allocation schedule the sources in use and schedule and possibly other schedules in the model and then where does it show up on the three financial statements now the truth is that there have been books written about this topic and very long academic papers so we cant go into all that here what I want to do though is give you the short crash course version of this topic so that you know the key points to cover it were gonna start off by telling you a little bit about what urn outs are and why you use them then well go
