Note 3  Cincinnati Sub-Zero Acquisition CSZ develops, manufactures and sells patient temperature management systems and product testing equipment. The patient temperature management systems regulate the body temperature of medical patients during and after surgery. The product testing equipment simulates temperature, humidity, altitude and vibration conditions and is customized for use in a wide variety of industrial manufacturing applications. Results of operations for CSZ are included in the Companys consolidated condensed financial statements beginning April 1, 2016. CSZ contributed $16,978 in product revenues and a net loss of $1,644 for the three and six month periods ended June 30, 2016. Purchase Price Allocation The purchase price of $73,666, net of cash acquired of $985, has been allocated to the values of assets acquired and liabilities assumed as of April 1, 2016. The allocation of the purchase price is preliminary. The Company is in the process of obtaining additional information required to finalize the valuation. An appraisal is currently underway by an independent third party valuation firm to assist management in determining the fair value of acquired assets and assumed liabilities, including identifiable intangible assets. The final purchase price allocation may be materially different than the preliminary allocation recorded. The purchase price allocation is expected to be finalized by December 31, 2016. The preliminary allocation as of April 1, 2016 was as follows: Accounts receivable $ 10,790 Inventory 16,284 Prepaid expenses and other assets 1,144 Property and equipment 12,974 Customer relationships 11,600 Technology 3,200 Trade name 6,370 Goodwill 22,739 a Assumed liabilities (11,435 ) Net assets acquired 73,666 Cash acquired 985 Purchase price $ 74,651 (a) The preliminary amount recorded to goodwill is expected to change due to additional consideration owed to the seller for a tax gross up. The gross contractual amount due of accounts receivable is $11,126 of which $336 is expected to be u