1
On September 16, 2019, the Company completed its acquisition of Golub Capital Investment Corporation ( GCIC ). The merger was accounted for under the asset acquisition method of accounting in accordance with Accounting Standards Codification 805-50, Business Combinations Related Issues. Under asset acquisition accounting, where the consideration paid to GCIC s stockholders exceeded the relative fair values of the assets acquired, the premium paid by the Company was allocated to the cost of the GCIC assets acquired by the Company pro-rata based on their relative fair value. Immediately following the acquisition of GCIC, the Company recorded its assets at their respective fair values and, as a result, the purchase premium allocated to the cost basis of the GCIC assets acquired was immediately recognized as unrealized depreciation on the Company s Consolidated Statement of Operations. The purchase premium allocated to investments in loan securities acquired from GCIC will amortize