$1.$ Why is it critical for a company's financial reporting to allocate the purchase price of acquired assets in a merger or acquisition?

$2.$ What impact does the purchase price allocation to definite$-$lived intangible assets $($DLIA$)$ have on the depreciation and amortization costs shown in a company's financial statements?

$3.$ To put it simply, what are non$-$GAAP earnings and why do managers report non$-$GAAP results without include amortization expenses?

$4.$ In a merger, is there a possible advantage for a business to allocate a larger portion of the purchase price to definite$-$lived intangible assets $($DLIA$)$ rather than depreciable assets? What effect might this have on the company's declared profits?