Acquisitions, Investments and Joint Ventures (Tables)

12 Months Ended

Dec. 31, 2011

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Estimated Fair Value of Assets Acquired Less Liabilities Assumed

The cash paid to the Sellers and the estimated fair value of the assets acquired less liabilities assumed, is allocated as follows:

(000’s omitted)
Cash paid to sellers by Iconix Brand Group, Inc.	$	65,600
Trademarks	$	57,500
License agreements		1,325
Goodwill		8,226
Other liabilities		(1,451	)
	$	65,600

Hardy Way

Estimated Fair Value of Assets Acquired Less Liabilities Assumed

The cash paid to the Sellers and the estimated fair value of the assets acquired less liabilities assumed, is allocated as follows:

(000’s omitted)
Cash paid to sellers by Iconix Brand Group, Inc.	$	62,000
Value of initial equity investment prior to this transaction		19,973
Gain on re-measurement of initial equity investment		21,465
	$	103,438
Trademarks	$	96,500
License agreements		1,000
Cash		3,605
AR		312
Other liabilities		(1,886	)
Discount for 15% non-controlling interest		(14,930	)
Goodwill		18,837
	$	103,438