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BUSINESS ACQUISITIONS | 12 Months Ended
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Dec. 31, 2025
BUSINESS ACQUISITIONS |
BUSINESS ACQUISITIONS | (3) BUSINESS ACQUISITIONS On March 3, 2020, Ribbon completed its merger transaction with ECI Telecom Group Ltd (“ECI”) in accordance with the terms of the Agreement and Plan of Merger, dated as of November 14, 2019 (the “ECI Acquisition”). Prior to the ECI Acquisition, ECI was a privately-held global provider of end-to-end packet optical transport and software-defined networking (“SDN”) and network function virtualization solutions for service providers, enterprises and data center operators. The ECI Acquisition was accounted for as a business combination and the financial results of ECI are included in the Company’s consolidated financial statements. Costs related to the integration of the Company and ECI are included in the Acquisition-, disposal- and integration-related expenses in the table below. Acquisition-, Disposal- and Integration-Related Expenses Acquisition-related expenses include those expenses related to acquisitions that would otherwise not have been incurred by the Company, including professional and services fees, such as legal, audit, consulting, paying agent and other fees, and expenses related to cash payments to certain former executives of the acquired businesses in connection with their employment agreements. Disposal-related expenses are professional and services fees related to disposals of subsidiaries or portions of the business. Integration-related expenses represent incremental costs related to combining the Company and its business acquisitions, such as third-party consulting and other third-party services related to merging the previously separate companies’ systems and processes. The acquisition-related expenses in the year ended December 31, 2025 are related to legal and professional fees associated with contemplated corporate development activities. The integration-related expenses in the year ended December 31, 2023 related to the ECI Acquisition. The components of Acquisition-, disposal- and integration-related expenses incurred in the years ended December 31, 2025, 2024 and 2023 were as follows (in thousands):
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Year ended December 31,
​ | ​ ​ ​ | 2025 | ​ ​ ​ | 2024 | ​ ​ ​ | 2023
Professional and services fees (acquisition-related) | ​ | $ | 4,337 | ​ | $ | — | ​ | $ | —
Integration-related expenses | ​ |  | — | ​ |  | — | ​ |  | 4,476
​ | ​ | $ | 4,337 | ​ | $ | — | ​ | $ | 4,476
​

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