Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Employee Related Liabilities

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- Definition

Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Operating Lease, Liability

+ References

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- Definition

Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Operating Lease Right-Of-Use Assets

+ References

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- Definition

Amount of currency on hand as well as demand deposits with banks or financial institutions, acquired at the acquisition date. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.

+ References

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-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (c)
-Publisher FASB
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- Definition

Amount of asset related to consideration paid in advance for costs that provide economic benefits in future periods, and amount of other assets that are expected to be realized or consumed within one year or the normal operating cycle, if longer, acquired at the acquisition date.

+ References

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- Definition

Amount due from customers or clients for goods or services, including trade receivables, that have been delivered or sold in the normal course of business, and amounts due from others, including related parties expected to be converted to cash, sold or exchanged within one year or the normal operating cycle, if longer, acquired at the acquisition date.

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- Definition

Amount of liabilities incurred for goods and services received that are used in an entity's business and related party payables, assumed at the acquisition date.

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- Definition

Amount of other liabilities due within one year or within the normal operating cycle, if longer, assumed at the acquisition date.

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- Definition

Amount of intangible assets, excluding goodwill, acquired at the acquisition date.

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- Definition

The amount of inventory recognized as of the acquisition date.

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-SubTopic 10
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- Definition

Amount recognized as of the acquisition date for the identifiable assets acquired in excess of (less than) the aggregate liabilities assumed.

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- Definition

The amount of property, plant, and equipment recognized as of the acquisition date.

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- Definition

Amount recognized for assets, including goodwill, in excess of (less than) the aggregate liabilities assumed.

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- Definition

Amount, after accumulated impairment loss, of asset representing future economic benefit arising from other asset acquired in business combination or from joint venture formation or both, that is not individually identified and separately recognized.

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Business Combination - Schedule of Preliminary Acquisition Accounting (Details) - USD ($) $ in Thousands	Dec. 28, 2024	Mar. 30, 2024	Dec. 30, 2023	Dec. 31, 2022
Intangible assets:
Goodwill	$ 55,372		$ 55,372	$ 55,372
Vandermeer Forest Products, Inc
Estimated fair value of identifiable assets acquired and liabilities assumed:
Cash		$ 5,506
Accounts receivable		13,180
Inventory		16,738
Property and equipment		3,955
Operating lease right-of-use assets		714
Prepaid expenses and other assets		101
Intangible assets:
Accounts payable		(1,738)
Accrued compensation		(994)
Operating lease liability		(714)
Other current liabilities		(75)
Total identifiable net assets		61,373
Goodwill	$ 7,600	7,600
Total consideration		68,973
Vandermeer Forest Products, Inc \| Customer relationships
Intangible assets:
Intangible assets		23,000
Vandermeer Forest Products, Inc \| Trade names
Intangible assets:
Intangible assets		1,000
Vandermeer Forest Products, Inc \| Non-compete agreements
Intangible assets:
Intangible assets		$ 700