The Coca-Cola Company Quarterly report pursuant to Section 13 or 15(d)

Quarterly report pursuant to Section 13 or 15(d)

Acquisitions and Divestitures (Tables)

Acquisitions and Divestitures (Tables)

9 Months Ended

Sep. 30, 2011

Preliminary allocation of the purchase price by major class of assets and liabilities as well as adjustments made

The following table presents the final allocation of the purchase price by major class of assets and liabilities (in millions) as of the acquisition date, as well as adjustments made during the first nine months of 2011 (referred to as "measurement period adjustments"):



	Amounts Recognized as of Acquisition Date¹			Measurement Period Adjustments²			Amounts Recognized as of Acquisition Date (as Adjusted)
Cash and cash equivalents	$	49		$	—		$	49
Marketable securities	7			—			7
Trade accounts receivable	1,194			—			1,194
Inventories	696			—			696
Other current assets³	744			(5		)	739
Property, plant and equipment³	5,385			(682		)	4,703
Bottlers' franchise rights with indefinite lives³	5,100			100			5,200
Other intangible assets³	1,032			45			1,077
Other noncurrent assets	261			—			261
Total identifiable assets acquired	14,468			(542		)	13,926
Accounts payable and accrued expenses³	1,826			8			1,834
Loans and notes payable	266			—			266
Long-term debt	9,345			—			9,345
Pension and other postretirement liabilities	1,313			—			1,313
Other noncurrent liabilities³	2,603			(293		)	2,310
Total liabilities assumed	15,353			(285		)	15,068
Net liabilities assumed	(885		)	(257		)	(1,142		)
Goodwill³	7,746			304			8,050
	6,861			47			6,908
Less: Noncontrolling interests	13			—			13
Net assets acquired	$	6,848		$	47		$	6,895

¹As previously reported in the Notes to Consolidated Financial Statements included in our Annual Report on Form 10-K for the year ended December 31, 2010.

²The measurement period adjustments did not have a significant impact on our condensed consolidated statements of income for the three and nine months ended September 30, 2011. In addition, these adjustments did not have a significant impact on our condensed consolidated balance sheets as of September 30, 2011, and December 31, 2010. Therefore, we have not retrospectively adjusted the comparative 2010 financial information presented herein.

³The measurement period adjustments were due to the finalization of appraisals related to intangible assets and certain fixed assets and resulted in the following: a decrease to property, plant and equipment; an increase to franchise rights; and a decrease to noncurrent deferred tax liabilities. The net impact of the measurement period adjustments and the payments made to New CCE that related to the finalization of working capital adjustments resulted in a net increase to goodwill.