Codification Memorandum

 Questions
How should these various contributions be recorded? 

Are these transactions between entities under common control? 

If under common control, is there a change in control?

We are looking at the standpoint of the acquirer, we need to know who acquire whom

What type of business transactions took place?

Is it a business combination?

Does the control change?
Is it is under common control?

How to record it?

Need a codification memorandum done using the ASC codification codes that applies to the transactions (see attached sample memorandum format)

Memorandum format:

To:

From:

Issues:

Facts:

Conclusion/Judgement:

Analysis (How you came to the conclusion)