1.   As a result, Lockheed Martin will have to account for the deal under different accounting rules, called purchase accounting.

2.   But even in the same industry, an acquisition-minded company that used pooling will have less goodwill than a company that used purchase accounting.

3.   But opposition has softened since the board voted to change the other method of accounting for mergers, called purchase accounting, to make it less onerous.

4.   But to many company executives and deal makers, purchase accounting in takeovers is overly simplistic.

5.   Companies then would be left to use purchase accounting, which is already the only available method in most of the rest of the world.

6.   Companies bought using purchase accounting must deduct goodwill over a period of years from their earnings.

7.   Fleet will use what is known as purchase accounting in the deal.

8.   If the accounting board changed the rules on purchase accounting, those companies would have had a favorable accounting method to use, he said.

9.   If it is cash, then purchase accounting is required.

10.   Instead, the bean-counting organization wants corporations to use purchase accounting and take a charge on their reported earnings as the premium value declines.