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Note 4 - Acquisition - Consideration Paid for the Acquisition (Details) - USD ($)
$ in Thousands
3 Months Ended
Mar. 15, 2021
Mar. 31, 2021
Mar. 31, 2020
Total cash paid, net of cash acquired   $ 206,970 $ (0)
Honeywell International, Inc. [Member]      
Cash $ 2,655    
Accounts receivable (1) [1] 37,109    
Inventories (2) [2] 41,640    
Property, plant and equipment 15,576    
Intangible assets (3) [3] 140,727    
Other assets 933    
Accounts payable (17,395)    
Accrued expenses (11,620)    
Total identifiable net assets 209,625    
Cash acquired (2,655)    
Total cash paid, net of cash acquired $ 206,970    
[1] The recorded amount for accounts receivable considers expected uncollectible amounts of approximately $0.2 million in its determination of fair value.
[2] Fair value of finished goods inventories included a preliminary step up value of approximately $3 million, of which approximately $0.3 million was expensed in the three months ended March 31, 2021 and included in "Cost of Goods Sold" in accompanying the condensed consolidated statements of operations.
[3] Intangible assets consist of trademarks and goodwill, allocated on a preliminary basis. The goodwill consists largely of synergies and economies of scale expected from the combining of the operations of Rocky and the Acquired Brands. Upon completion of the working capital true-up and fair value determinations noted above, goodwill will be assigned to the Company's wholesale and retail segments.