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The experts' conclusions on valuation, as well as the
amounts listed in the Allocation Agreement and the notice of
deficiency, are as follows:11
Allocation Notice of
Asset Agreement Deficiency Weinberg Tonna Matthews
Perry Brewery
Land $864,000 $1,053,845 --- --- ---
Building 29,747,000 36,283,242 --- $12,800,000 ---
M&E 58,731,000 71,635,832 --- 10,000,000 ---
C-in-P 1,170,000 1,427,081 --- --- ---
90,512,000 110,400,000 105,100,000 22,800,000 ---
Portland Brewery
Land 3,140,000 3,544,382 --- --- ---
Building 5,290,000 5,820,807 --- 6,500,000 ---
M&E 12,789,000 14,586,479 --- 4,000,000 ---
C-in-P 220,000 248,332 --- --- ---
21,439,000 24,200,000 42,100,000 10,500,000 ---
San Antonio Brewery
Land 1,196,000 --- --- --- ---
Building 5,190,000 --- --- 3,000,000 ---
M&E 6,300,000 --- --- 2,500,000 ---
12,686,000 --- 25,200,000 5,500,000 ---
Brands of Beer
Lone Star --- --- 13,800,000 725,800 ---
Henry Weinhard --- --- 70,500,000 854,626 ---
Red, White & Blue --- --- 8,900,000 648,156 ---
Buckhorn --- --- --- 21,925 ---
Burgermeister --- --- --- 104,668 ---
Blitz-Weinhard --- --- --- 246,795 ---
Bohemian --- --- --- 108,288 ---
Bavarian --- --- --- 28,007 ---
Cascade --- --- --- 12,242 ---
1,500,000 18,200,000 93,200,000 2,750,507 ---
Total 126,137,000 152,800,000 265,600,000 41,550,507
Assets whose
value is not in
dispute herein 64,150,375 --- --- --- ---
11 Tonna valued the land and building together, and we show
that total value under the categories of "Building". Matthews
ascertained that the value of the Transferred Assets was in the
range of $113 to $147 million, and was approximately $130
million. We show this amount as $130 million. We use the
shorthand "M&E" and "C-in-P" to refer to "machinery and
equipment" and "construction in process", respectively.
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