The Alliance has to date acquired a "group of friends" consisting of 99 members.

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Acquisitions have long been expected to be part of Ms. Mayer's strategy, though to date she only has acquired small companies primarily for their engineering and product-management talent.

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After capturing their home market, the Lius expanded nationally by buying up moribund state feed mills -- Hope has acquired some 25 to date -- and streamlining operations, largely through management shake-ups and layoffs of up to 50% of staff.

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What this ritual interchange reveals is a larger habit of thinking about the more enjoyable things in life: They're only on loan or acquired on credit, and sooner or later the date when they must be paid for will roll around.

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The assets acquired and the liabilities assumed from Lotus will be recorded at the date of acquisition, at their fair value.

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