35 Ankura's analysis of the 2023 purchase price allocation for transactions involving software and IT services companies by U.S.-based acquirers provides valuable insights into how developed technology, customer relationships, trademarks, trade names, and goodwill are treated in technology company transactions. The study reveals that the allocation trends for 2023 are largely in line with previous years, with a slight decrease in the portion of the purchase price attributed to goodwill. This information is crucial for finance professionals in the technology sector, offering them a benchmark to evaluate potential and completed transactions against the industry's recent trends.