Maximus, Inc. Quarterly report pursuant to Section 13 or 15(d)

Quarterly report pursuant to Section 13 or 15(d)

PSI acquisition (Tables)

PSI acquisition (Tables)

6 Months Ended

Mar. 31, 2013

Assets and liabilities recorded in the Company's financial statements at their fair values as of the date of the acquisition

The assets and liabilities of PSI are recorded in the Company’s financial statements at their fair values as of the date of the acquisition. An initial valuation was performed at September 30, 2012 and this valuation has been updated through March 31, 2013 (below, in thousands):

	Purchase Price Allocation
	Updated through September 30, 2012		Adjustments		Updated through March 31, 2013
Accounts receivable and unbilled receivables	$	23,017	$	—	$	23,017
Other current assets	9,527		—		9,527
Deferred income taxes	1,931		198		2,129
Property and equipment	6,411		—		6,411
Other assets	1,332		—		1,332
Intangible assets	22,183		—		22,183
Total identifiable assets acquired	64,401		198		64,599

Accounts payable and other liabilities	20,666		—		20,666
Deferred revenue	19,696		79		19,775
Total liabilities assumed	40,362		79		40,441

Net identifiable assets acquired	24,039		119		24,158
Goodwill	39,161		129		39,290
Net assets acquired	$	63,200	$	248	$	63,448