In addition, the investor provided to the seller contingent consideration with a fair value of $$200$ and the investor paid an additional $$200$ of transaction costs to an unaffiliated third party. The contingent consideration has a potential settlement value of $$450$ in two years, and is not a derivative financial instrument. The book values are from the investee$$s financial records immediately before the exchange. The fair values are measured in accordance with FASB ASC $820$: Fair Value Measurement.