91 Pension Costs and Obligations 3. BUSINESS COMBINATIONS AND INVESTMENTS Pension costs for defined benefit pension plans are actuarially determined using the projected benefit method pro rated on services. Adjustments to pension costs are amortized to income on a straight-line basis over the expected average remaining service life of pension plan members. Market-related values of pension fund assets are calculated using a five-year moving average of year end market prices. During the year, the Company completed a number of acquisitions which are summa- rized below: (i) These acquisitions were asset purchases. Power Blackburn Broadcasting (thousands of Canadian dollars Broadcasting Inc. WIC Other Total except for share amounts) (a) (b) (c) Effective date acquired Sept. 1999 April 2000 July 2000 Percentage acquired (i) (i) 100% Cash, including transaction costs, net of cash acquired Fiscal 2000 403 114,296 120,873 3,789 239,361 Prior years 41,606 – – – 41,606 Class B Non-Voting Shares  of the Company – – 199,856 – 199,856 42,009 114,296 320,729 3,789 480,823 Integration and transaction costs – – 21,551 – 21,551 Total consideration after integration and transaction costs 42,009 114,296 342,280 3,789 502,374 Assigned value of assets and liabilities acquired Capital assets 221 14,795 40,917 79 56,012 Goodwill – 87,485 252,495 3,438 343,418 Broadcast licenses 40,610 22,670 119,844 – 183,124 Non-cash working capital 1,178 5,548 (2,600) 272 4,398 Deferred credits – (8,050) (24,500) – (32,550) Future tax liability – (8,152) (43,876) – (52,028) 42,009 114,296 342,280 3,789 502,374 Number of Class B Non-Voting Shares issued – – 7,125,000 – 7,125,000