Fortis Inc's acquisition of ITC in 2016. Allocation of the Purchase Price and related issues:
[An examination of the company’s allocation of the purchase price and its
discussion of the rationale for each item. Pay particular attention to the allocation between the identifiable intangibles and the goodwill. Examine any related amortization policies. Discuss the nature of the intangibles and the related amortization policies in light of the reasons for the business combination.]