Simple. That acquisition of assets was originally recorded at its acquisition price which is normally 100% correct. Apparently since it was assets under the same control of the same individual, the transfer of assets according to current accounting rules states the new price paid becomes irrelevant and only the original cost minus depreciation gets transferred. The business assets were bought for a price in excesss of the assets or book value because the business assets were deemed worth more than the book value.
Most acquisitions (or in this case the assets of of a business) are paid for at a price worth more than book value.
Again, this is a non-cash accounting entry. Instead of using the price paid for the assets, they booked them as the historical cost of the assets minus depreciation -- the word "value" in accounting is misunderstood unless one has taken a basic introduction course in accounting. Book value isn't the same as market value. Especially in this case, the market value of the assets and technology acquired is multitudes higher than the book value. Some may foolishly think there's some sort of fraud attempt here. Some are wrong.
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