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Business Combinations and Disposals (Tables) | 12 Months Ended
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Apr. 30, 2011
Business Combinations and Disposals |
Schedule of Assets Acquired, Liabilities Assumed and Resulting Goodwill |
(in 000s) |
Customer relationships(1) |  | $ | 6,733 |
Non-compete agreements(2) |  |  | 2,766 |
Attest firm affiliation(3) |  |  | 7,629 |
Goodwill |  |  | 27,289 |
Fixed assets |  |  | 2,500 |
Other assets |  |  | 831 |
Other liabilities |  |  | (1,640 | )
Unfavorable leasehold(2) |  |  | (5,890 | )
Total purchase price |  | $ | 40,218 |
(1) | Estimated life of 12 years.
(2) | Estimated life of 7 years.
(3) | Estimated life of 18 years. Represents the benefits to be received from the Alternative Practice Structure arrangement and affiliation with attest clients.

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