Dalton..."how to book the M&A transaction?...great

Dalton..."how to book the M&A transaction?...great question...without access to whether they have creative accountants...the answer has to be tied to the specific Pharma...their accounting system...their auditors...and the regulatory agencies...they have to put up with and the manner in which their contractual requirements dictate at point of acquisition...Golden parachutes...dissolving of boards...and comp plans. Sales and Marketing costs are typically dynamic...but Pharmas are not selling Twinkies. Really difficult to pinpoint. The fact remains they spend more money on selling the $#!T...than to do on creating it...IMO...not a good sign.