NutriSystem, Inc. (AMEX:NSI) provides weight management programs and also distributes pre-packaged foods. Its weight management programs consist of support for dieters and a pre-packaged food program.
 
Slim and Tone LLC is a franchisor of women’s express fitness centers with franchisees located throughout the U.S. NutriSystem acquired Slim and Tone in December 2004 becoming the first player in the industry to unite diet and exercise for successful weight loss

Curtis Financial was engaged by NutriSystem to assist in the allocation of the purchase price in this transactions among the tangible and intangible assets in accordance with SFAS 141.