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Mergers and AcquisitionsEssay Preview: Mergers and AcquisitionsReport this essayChapter TenMergers and AcquisitionsUnder the purchase accounting method, a firm that pays more than fair value for an acquirer amortizes the difference over time on its income statement. In the 1990s, mergers between equally sized firms qualified for treatment as a pooling-of-interests, in which case no amortization.