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Intangible assets continued Technical know-how, trademarks and distribution rights Acquired trademarks and distribution rights when purchased are assessed to ensure they meet a set of criteria including an established and stable sales history. The products are generally in niche areas where there is limited foreseeable prospect of erosion of sales and they require little or no promotion to maintain sales. The following acquisition activities took place in the year: On 2 August 2012, the Group acquired the antimalarial brands Paludrine(tm), Avloclor(tm) and Savarine(tm) from AstraZeneca UK hydrocodone generic name Limited for cash consideration of £4.2m.

Dependent upon sales xanax withdrawl of these brands to specified customers at the discretion of the Group, further consideration may become payable over the next three years of around £0.5m. On 19 October 2012, the Group acquired Opus Group Holdings Limited for £8.0m plus the net asset value of Opus at completion which was £1.6m. Following the acquisition, the entire trade and assets of Opus Healthcare Ltd (registered in the UK) and Opus Group Holdings Limited were hydrocodone generic name transferred to Alliance all about tramadol cakes Pharmaceuticals Limited. The fair value of the intangible asset acquired was £8.0m included within technical know-how, trademarks and distribution rights. The consideration value for both acquisitions was payable on completion. Both acquisitions were funded by drawing loans from the £20m Revolving Credit Facility ("RCF") hydrocodone generic name that was put in place in November 2010.

At the year-end £16.5m (2011: £6.5m) was drawn down on the facility leaving an availability hydrocodone generic name of £3.5m. Purchased goodwill During the year ended 31 December 2010, the Group completed the purchase of the trade and certain assets of Cambridge Laboratories (Ireland) Limited and Cambridge Laboratories Limited.

The goodwill of £600k that arose on acquisition reflects Alliance's entry into the oncology market with an established brand name and sales force. Goodwill of £1.85m arose on the acquisition of Opus Group Holdings Limited (see note 33). Goodwill on consolidation The goodwill on consolidation arose on the acquisition of Dermapharm Ltd, which took place during the year ended 29 February 2004. Impairment As explained in note 2.8 and 2.9 all intangible assets are stated at the lower of cost less provision for amortisation and impairment or the recoverable amount. Goodwill (allocated across cash-generating units that are expected to benefit from it), indefinite life assets and development costs are tested for impairment annually, or more frequently if there are indications that amounts might be impaired. The impairment test involves determining the recoverable amount of the relevant asset or cash-generating unit, which corresponds to the higher of the fair value less costs to sell or its value in use. The value in use calculation considers each asset or cash generating unit on a case by case basis and uses cash flow projections based on financial forecasts for the next two years approved by management covering the lower of useful economic life and extrapolated for a 15 year period. The key assumptions on which cash flow projections are made are: •There will be no growth beyond 2014; •Cash flows are discounted at an appropriate rate. The discount rates consider market information and specific circumstances of each asset or cash-generating unit. A rate of 10%, which approximates to the Group's weighted average cost of capital and is considered appropriate for all assets; and •The CODM considers 15 years to be a sufficient period to represent the indefinite useful economic lives of the products.

The value in use calculations for all assets and cash generating units, when tested with assumptions beyond a reasonable range the recoverable amounts would not fall below their carrying amounts.

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