The following table summarizes the estimated fair values of the assets acquired and liabilities assumed in connection with the TCS acquisition:



	Purchase Price Allocation⁽¹⁾			Measurement Period Adjustments⁽²⁾		Purchase Price Allocation (as adjusted)
Shares of TCS common stock purchased	$	318,605,000		—		318,605,000
Stock-based awards settled	21,827,000			—		21,827,000
Aggregate purchase price at fair value	$	340,432,000		—		340,432,000
Allocation of aggregate purchase price:
Cash and cash equivalents	$	59,897,000		—		59,897,000
Current assets	115,996,000			(83,000	)	115,913,000
Deferred tax assets, net, non-current	83,431,000			2,059,000		85,490,000
Property, plant and equipment	25,689,000			—		25,689,000
Other assets, non-current	2,641,000			—		2,641,000
Current liabilities (excluding interest accrued on debt)	(119,756,000		)	(4,200,000	)	(123,956,000	)
Debt (including interest accrued)	(134,101,000		)	—		(134,101,000	)
Capital lease obligations	(8,993,000		)	—		(8,993,000	)
Other liabilities	(9,156,000		)	—		(9,156,000	)
Net tangible assets at fair value	$	15,648,000		(2,224,000	)	13,424,000
Identifiable intangible assets, deferred taxes and goodwill:								Estimated Useful Lives
Customer relationships and backlog	$	223,100,000		—		223,100,000		21 years
Trade names	20,000,000			—		20,000,000		10 to 20 years
Technology	35,000,000			—		35,000,000		5 to 15 years
Deferred tax liabilities	(104,371,000		)	—		(104,371,000	)
Goodwill	151,055,000			2,224,000		153,279,000		Indefinite
Allocation of aggregate purchase price	$	340,432,000		—		340,432,000


⁽¹⁾	As reported in the Company's Quarterly Report on Form 10-Q for the three months ended October 31, 2016.

⁽²⁾

Principally relates to the finalization of: (i) the estimated fair value of TCS's 911 call handling software warranty obligations; (ii) TCS's income tax returns for the pre-acquisition period which began January 1, 2016 and ended February 23, 2016; and (iii) the related adjustments to deferred income taxes. These measurement period adjustments were recorded to reflect final determinations of estimated fair values of the assets acquired and the liabilities assumed in connection with the TCS acquisition based on facts and circumstances that existed as of the acquisition date.