Purchase price

Cost is associated with the different asset class, that is given in exchange through a specific transaction and the term purchase price is used in accounting reporting after the completion of a merger or acquisition where it indicates the money a person is paying for getting something in return.

The price includes the additional charges, tax deductions, and investments and it also includes the charges where one sells and buys back the same shares at higher rates. 

The net identifiable refers to the worth of all asset classes of the company acquired and from it, the total liabilities are negated. A write-up is used for adjusting book value that is made if the item (like shares or real estate) carries a lesser value than the fair market price.  It is determined through the sovereign business valuation of the firm.