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ACQUISITIONS AND DISPOSITIONS (Tables) | 12 Months Ended
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Dec. 31, 2018
Acquisitions and Dispositions |
Schedule of pro forma results of operations |
|  | Year ended December 31,
(unaudited) |  | 2016 |  | 2015
|  | As |  | Pro- |  | As |  | Pro-
|  | Reported |  | Forma |  | Reported |  | Forma
Revenue | $ | 457,003 | $ | 535,628 | $ | 355,369 | $ | 546,589
Net income (loss) attributable to ATN International, Inc. Stockholders |  | 12,101 |  | 14,660 |  | 16,940 |  | (97,102)
Earnings per share: |  |  |  |  |  |  |  |
Basic |  | 0.75 |  | 0.91 |  | 1.06 |  | (6.06)
Diluted |  | 0.75 |  | 0.90 |  | 1.05 |  | (6.02)
Sovernet |
Acquisitions and Dispositions |
Schedule of assets and liabilities transferred | The table below identifies the assets and liabilities transferred (amounts in thousands):
Consideration Received | $ | 25,926 |
Assets and liabilities disposed |  |  |
Cash |  | 1,821 |
Accounts receivable |  | 1,696 |
Inventory |  | 639 |
Prepayments and other current assets |  | 1,034 |
Property, plant and equipment |  | 25,294 |
Other assets |  | 288 |
Accounts payable and accrued liabilities |  | (1,718) |
Advance payments and deposits |  | (1,897) |
Net assets disposed |  | 27,157 |
Consideration less net assets disposed |  | (1,231) |
Transaction costs |  | (1,156) |
Loss | $ | (2,387) |
U.S. Solar Operations |
Acquisitions and Dispositions |
Schedule of assets and liabilities transferred | The table below identifies the assets and liabilities transferred (amounts in thousands):
Consideration Received | $ | 65,286 |
Assets and liabilities disposed |  |  |
Cash |  | 3,049 |
Accounts receivable |  | 1,248 |
Prepayments and other current assets |  | 801 |
Property, plant and equipment |  | 94,678 |
Restricted cash |  | 8,407 |
Other assets |  | 38 |
Current portion of long-term debt |  | (6,992) |
Accounts payable and accrued liabilities |  | (938) |
Accrued taxes |  | 586 |
Long-term debt, excluding current portion |  | (48,038) |
Net assets disposed |  | 52,839 |
Consideration less net assets disposed |  | 12,447 |
Transaction costs |  | (2,133) |
Gain | $ | 10,314 |
One Communications (formerly Keytech) and BDC |
Acquisitions and Dispositions |
Schedule of assessment of total acquisition costs to net assets based on acquisition date fair values |
Consideration Transferred |  |  |
Cash consideration - One Communications | $ | 34,518 |
Cash consideration - BDC |  | 7,045 |
Total consideration transferred |  | 41,563 |
Non-controlling interests - One Communications |  | 32,909 |
Total value to allocate | $ | 74,472 |
Value to allocate - One Communications | $ | 67,427 |
Value to allocate - BDC |  | 7,045 |
Purchase price allocation One Communications: |  |  |
Cash |  | 8,185 |
Accounts receivable |  | 6,451 |
Other current assets |  | 3,241 |
Property, plant and equipment |  | 100,892 |
Identifiable intangible assets |  | 10,590 |
Other long term assets |  | 3,464 |
Accounts payable and accrued liabilities |  | (16,051) |
Advance payments and deposits |  | (6,683) |
Current debt |  | (6,429) |
Long term debt |  | (28,929) |
Net assets acquired |  | 74,731 |
Gain on One Communications bargain purchase | $ | 7,304 |
Purchase price allocation BDC: |  |  |
Carrying value of BDC non-controlling interest acquired |  | 2,940 |
Excess of purchase price paid over carrying value of non-controlling interest acquired | $ | 4,105 |
Viya (formerly Innovative) |
Acquisitions and Dispositions |
Schedule of assessment of total acquisition costs to net assets based on acquisition date fair values |
Consideration Transferred | $ | 111,860 |
Non-controlling interests |  | 221 |
Total value to allocate |  | 112,081 |
Purchase price allocation: |  |  |
Cash |  | 4,229 |
Accounts receivable |  | 6,553 |
Materials & supplies |  | 6,533 |
Other current assets |  | 1,927 |
Property, plant and equipment |  | 108,284 |
Telecommunication licenses |  | 7,623 |
Goodwill |  | 20,586 |
Intangible assets |  | 7,800 |
Other assets |  | 4,394 |
Accounts payable and accrued liabilities |  | (15,971) |
Advance payments and deposits |  | (7,793) |
Deferred tax liability |  | (2,935) |
Pension and other postretirement benefit liabilities |  | (29,149) |
Net assets acquired | $ | 112,081 |
Vibrant Energy |
Acquisitions and Dispositions |
Schedule of assessment of total acquisition costs to net assets based on acquisition date fair values | The table below represents the allocation of the consideration transferred to the net assets of Vibrant Energy based on their acquisition date fair values (in thousands):
Consideration Transferred | $ | 6,193
Purchase price allocation: |  |
Cash |  | 136
Prepayments and other assets |  | 636
Property, plant and equipment |  | 7,321
Goodwill |  | 3,279
Accounts payable and accrued liabilities |  | (5,179)
Net assets acquired | $ | 6,193

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