In October 2014, Anheuser Busch InBev (AB InBev) acquired 100 percent of the common stock of SABMiller Group by paying $103,136 million in total consideration. On the acquisition date, the total fair value assigned to tangible and intangible assets acquired (excluding goodwill) was $61,896 million, while the total fair value assigned to liabilities assumed was $31,165 million. What is the value of goodwill recognized in AB InBev's consolidated financial statements as a result of the SABMiller Group acquisition?

the value of goodwill recognized in AB InBev's consolidated financial statements is $70,405.

Explanation:

Goodwill is the excess of the Purchase consideration over the Fair Value of the Net assets taken over.

Calculation of Goodwill

Purchase Consideration                                                         $103,136

Less Fair Value of Net Assets taken over :

Fair Value of Assets                                             $61,896

Fair Value of Liabilities                                         ($31,165)    ($30,731)

Goodwill                                                                                   $70,405

ans.

heterothermic organisms include those organisms that can switch between homeothermic (having body temperature higher than environment) and poikilothermic (having variation in internal body temperature) strategies.

some migratory birds show heterothermy as they decrease their metabolic rate during cold nights to keep their body temperature low. drop in metabolic rate allows increase in production efficiency of birds that reduces the internal body temperature to make it equal to external cold temperature during cold nights.

thus, the correct answer is 'birds allow their temperature drop in order to increase their production efficiency.'

you have to put the parentheses like this:

in fact, you have to perform the operation inside parentheses first, and then proceed in order: