The final allocation of the fair value of assets acquired and liabilities assumed in the acquisition of Raptor Scientific as of the July 31, 2024 acquisition date, as well as measurement period adjustments recorded within the permissible one year measurement period, is summarized in the table below (in millions):


	Preliminary		Measurement Period		Final
	Allocation		Adjustments (2)		Allocation
Assets acquired (excluding cash):
Trade accounts receivable	$	9	$	—	$	9
Inventories	22		(1)		21
Prepaid expenses and other	4		—		4
Property, plant and equipment	2		—		2
Goodwill	426		(61)		365		(1)
Other intangible assets	197		67		264		(1)
Other non-current assets	5		—		5
Total assets acquired (excluding cash)	665		5		670
Liabilities assumed:
Accounts payable	1		—		1
Accrued and other current liabilities	13		3		16
Deferred income taxes	—		3		3
Other non-current liabilities	4		—		4
Total liabilities assumed	18		6		24
Net assets acquired	$	647	$	(1)	$	646

(1)Of the approximately $365 million of goodwill recognized for the acquisition, approximately $350 million is deductible for tax purposes. Of the approximately $264 million of other intangible assets recognized for the acquisition, approximately $251 million is deductible for tax purposes. The goodwill and intangible assets are deductible over 15 years.

(2)Measurement period adjustments primarily related to the adjustments in the fair values of the acquired other intangible assets from the third-party valuation. The offset to the measurement period adjustments was to goodwill.

The final allocation of the fair value of assets acquired and liabilities assumed in the acquisition of CPI’s Electron Device Business as of the June 6, 2024 acquisition date, as well as measurement period adjustments recorded within the permissible one year measurement period, is summarized in the table below (in millions):


	Preliminary		Measurement Period		Final
	Allocation		Adjustments (2)		Allocation
Assets acquired (excluding cash):
Trade accounts receivable	$	40	$	—	$	40
Inventories	81		(1)		80
Prepaid expenses and other	64		(2)		62
Property, plant and equipment	137		31		168
Goodwill	844		(81)		763		(1)
Other intangible assets	368		141		509		(1)
Other non-current assets	15		(14)		1
Total assets acquired (excluding cash)	1,549		74		1,623
Liabilities assumed:
Accounts payable	18		(1)		17
Accrued and other current liabilities	45		24		69
Deferred income taxes	89		55		144
Other non-current liabilities	12		(5)		7
Total liabilities assumed	164		73		237
Net assets acquired	$	1,385	$	1	$	1,386

(1)None of the approximately $763 million of goodwill and $509 million of other intangible assets recognized for the acquisition is deductible for tax purposes.

(2)Measurement period adjustments primarily related to the adjustments in the fair values of the acquired property, plant and equipment and other intangible assets from the third-party valuation and related impact on deferred income taxes. The offset to the measurement period adjustments was to goodwill.

The final allocation of the fair value of assets acquired and liabilities assumed in the SEI acquisition as of the May 21, 2024 acquisition date, as well as measurement period adjustments recorded within the permissible one year measurement period, is summarized in the table below (in millions):


	Preliminary		Measurement Period		Final
	Allocation		Adjustments (2)		Allocation
Assets acquired (excluding cash):
Trade accounts receivable	$	2	$	2	$	4
Inventories	11		(2)		9

Property, plant and equipment	1		—		1
Goodwill	109		(2)		107		(1)
Other intangible assets	68		7		75		(1)

Total assets acquired (excluding cash)	191		5		196
Liabilities assumed:
Accounts payable	1		1		2
Accrued and other current liabilities	1		1		2
Deferred income taxes	19		2		21

Total liabilities assumed	21		4		25
Net assets acquired	$	170	$	1	$	171

(1)None of the approximately $107 million of goodwill and $75 million of other intangible assets recognized for the acquisition is deductible for tax purposes.