July $2019$ IBM corporation acquired all the outstanding stock of Red Hot software, a provider of open source and cloud technologies. Cash paid for outstanding red hat stock total $20,811$ millio. In addition stock base composition awards Attributable to pre Combination services had a fair value of $104$ million, and stock issued to holders of performance share unit were valued at $63$ million. Acquisition related legal in advisory fees of $113$ million were paid in cash. compensation related to employee retention plans for the period following

the acquisition, paid in cash in $2019,$ total $138$ million. In estimated $111$ million associated with these retention plans remains to be paid in future years red hats balance sheet at the date of acquisition, plus fair value information, art as follows in millions.