DTL in LBOs

Hi,

Rosenbaum and Pearl calculate Goodwill via "Equity-Purchase Price minus Net-Identifiable Assets" and "Equity-Purchase Price minus Net-Identifiable Assets minus Asset Write-Ups plus DTL" in LBO and Accretion/Dilution Analysis respectively.

Is the omission of write-ups and deferred taxes a simplification or do they just not apply to LBOs?

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