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Amount of transaction cost incurred to effect business combination. Excludes separately recognized transaction and indirect cost.

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Amount of consideration transferred, consisting of acquisition-date fair value of assets transferred by the acquirer, liabilities incurred by the acquirer, and equity interest issued by the acquirer.

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Amount of tangible and intangible assets other than cash transferred by acquirer as part of consideration transferred in business combination. Includes, but is not limited to, business or subsidiary, or both, of acquirer transferred to former owner of acquiree.

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Commitment made to pay deferred cash remuneration expressed as a percentage of the individual's base salary.

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The amount of expense provided in the period for legal costs incurred on or before the balance sheet date pertaining to resolved, pending or threatened litigation, including arbitration and mediation proceedings.

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Amount of expense for salary and wage arising from service rendered by officer. Excludes allocated cost, labor-related nonsalary expense, and direct and overhead labor cost included in cost of good and service sold.

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Amount of liabilities classified as other, due within one year or the normal operating cycle, if longer.

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Amount of cash outflow for fees classified as other.

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The cash outflow associated with the acquisition of business during the period. The cash portion only of the acquisition price.

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A description of the related party transaction, including transactions to which no amounts or nominal amounts were ascribed and such other information deemed necessary to an understanding of the effects of the transactions on the financial statements. Examples of common related party transactions are, sales, purchases and transfers of realty and personal property, services received or furnished, loans and leases to and from top management and affiliates.

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Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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BlueOne Card, Inc. 10-K