Marriages - from Finance Professional's Perspective

Marriages they say are made in heaven,
But stated and accounted they are sure on the earth.
A merger of two separate entities in a business combination,
And valued they are on a going concern basis.
A case of pooling of interests with lots of synergies,
And a lot of goodwill that does never impair.
Capital expenses are made to generate perpetual gift incomes,
And working capital is raised to support the merged entity.
Growth in the family is expected but not a terminal one,
And credits are deferred for feeding the new accounts created.
Share capital in bank balances is enhanced for capital adequacy,
And debt funds are raised for funding infrastructure development.
Friends and relationships are the biggest intangibles identifiable,
Amortized they are over a period not greater than the useful life.
White knights are put in place and hostile bids thwarted,
To close a deal with joys and happiness in bargain purchase.