| Schedule of Purchase Price Allocation by Acquisitions |
A summary of the cumulative consideration paid, allocation of the purchase price, and adjustments made for the Plug Smart acquisition are presented in the table below: | | | | | | | | | | | | | | | | | | | Preliminary December 31, 2021 | | Measurement Period Adjustment | | As Adjusted December 31, 2022 | | Cash and cash equivalents | $ | 2,771 | | | $ | — | | | $ | 2,771 | | | Accounts receivable | 3,370 | | | — | | | 3,370 | | | Costs and estimated earnings in excess of billings | 1,663 | | | — | | | 1,663 | | | | | | | | | Prepaid expenses and other current assets | 1,499 | | | — | | | 1,499 | | | | | | | | | | | | | | | Goodwill | 12,499 | | | 389 | | | 12,888 | | | Intangible assets | 6,354 | | | (409) | | | 5,945 | | | Operating lease assets | 488 | | | — | | | 488 | | | Accounts payable | (1,795) | | | — | | | (1,795) | | | Accrued expenses and other current liabilities | (964) | | | (127) | | | (1,091) | | | Current portion of operating lease liabilities | (145) | | | | | (145) | | | Billings in excess of cost and estimated earnings | (2,464) | | | — | | | (2,464) | | | Deferred income tax liabilities | (1,693) | | | | | (1,693) | | | Long-term operating lease liabilities, net of current portion | (343) | | | — | | | (343) | | | Purchase price | $ | 21,240 | | | $ | (147) | | | $ | 21,093 | | | Purchase price, net of cash acquired | $ | 18,469 | | | $ | (147) | | | $ | 18,322 | | | | | | | | | Total fair value of consideration | $ | 21,240 | | | | | $ | 21,093 | | | Cash paid to date | $ | 17,692 | | | | | $ | 18,727 | | | Hold-back | $ | 750 | | | | | $ | 500 | |
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