$($GLOBAL$)$ In an acquisition, the acquiring company can "write up$"$ assets to a higher "current" or fair at the time of the acquisition. This treatment is required under the various accounting frameworks, such as GAAP and IFRS. The supply chain is integral in determining the fair value. This has the following effects financially:

Increases goodwill

Increases the value of a company's brand name

Decreases goodwill

Reduces overall production overhead