vested stock option is an acquistion cost? why?

b. LO Comment on how the fair value data for Axtel and tions. Why are total assets reported on the two balance sheets different, even though each transaction results in the union of the same two companies? * Fair values recorded only for acqui- 2.3 Acquisition with Stock Options in December 2013, FireEye, Inc. acquired all of the outstand- ing shares of privately held Mandiant Corporation, a provider of computer security products, for $106,538,000 in cash and 16,921,000 shares of FireEye common stock with a fair value of $704,414,000 FIRE and a par value of $0.0001/share. In addition, Mandiant's existing vested stock option and restricted stock awards were converted to awards denominated in FireEye stock, in the amount of 6,680,000 shares with a fair value of $86,703,000. These awards have the same terms as when they were issued by Mandiant. Fire Eye estimates that unvested equity awards relating to post combination services have a current fair value of $122,600.000. Out-of-pocket acquisition-related costs were $8,500,000. The following table in summarizes the date-of-acquisition fair values of the identifiable net assets acquired. expense expense $ 9,629,000 Net tangible assets. Identifiable intangible assets: Developed technology In-process research and development. Content intangibles. Customer relationships Contract backlog. Trade names. Deferred tax liability Identifiable net assets acquired 54,600,000 1,400,000 128,500,000 66,000,000 12,600,000 12,400,000 (90,105,000) $195,024,000 FireEye describes the identifiable intangible assets acquired as follows