Consolidated Entities (Tables)

12 Months Ended

Dec. 31, 2014

The following table is a reconciliation of cash paid to sellers and the fair value of the sellers’ non-controlling interest:


Cash paid to sellers	$	76,500
Fair value of 49% non-controlling interest to sellers		59,489

	$	135,989

The estimated fair value of the assets acquired is allocated as follows:

The following is a reconciliation of cash paid to New Brands:


Fair value of 50% interest in Iconix Latin America	$	42,698
Less: note receivable owed to the Company		(1,695	)
Add: accrued distributions due to New Brands		997

Cash paid to New Brands	$	42,000

The estimated fair value of the assets acquired, less liabilities assumed, is allocated as follows:


Fair value of 50% interest in Iconix Latin America	$	42,698
Value of initial equity investment prior to 2014 Buy-out		4,805
Gain on re-measurement of initial equity investment		37,893

	$	85,396

Trademarks		82,400
License agreements		700
Cash		1,842
Working capital deficit		(676	)
Goodwill		1,130

	$	85,396

The estimated fair value of the assets acquired, less liabilities assumed, is allocated as follows:


Fair value of 50% interest in Iconix Europe	$	13,800
Value of initial equity investment prior to this transaction		13,800
Gain on re-measurement of initial equity investment		—

	$	27,600

Trademarks		27,000
Cash		677
Working capital deficit, excluding cash		(77	)

	$	27,600

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


Cash paid to sellers by the Company	$	225,000


Trademarks	$	220,500
License agreements		2,200
Goodwill		2,300

	$	225,000

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


Cash paid to sellers by the Company	$	72,735


Trademarks	$	69,250
License agreements		850
Goodwill		1,058
Working capital		1,577
	$	72,735