The key is this is how you get a (typically) non-amortizable asset off the balance sheet and expensed on the income statement when all those synergies and econo

The key is this is how you get a (typically) non-amortizable asset off the balance sheet and expensed on the income statement when all those synergies and economies of scale promised by the (no longer with the company) executive who pushed the deal don't materialize.