USAHS

December 2, 2024

Assets:

Student and other receivables

$

1,771

Prepaid assets

4,727

Property, plant and equipment

78,800

ROU assets

53,271

Intangible assets

Trade name (indefinite-lived)

9,800

Customer relationships (2 year life)

14,000

Course curriculum (4 year life)

15,500

Accreditation rights (12 year life)

25,000

Deferred tax asset, net

47,626

Other assets

977

Goodwill

17,029

         Total assets acquired

$

268,501

Liabilities:

Accounts payable and other accrued liabilities

$

9,269

Deferred revenue

10,137

Lease liabilities

55,625

Construction financing

56,500

         Total liabilities assumed

$

131,531

Net assets acquired

$

136,970