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Acreage Holdings, Inc. – ‘10-K’ for 12/31/19 – ‘EX-23.1’

On:  Friday, 5/29/20, at 5:29pm ET   ·   For:  12/31/19   ·   Accession #:  1762359-20-17   ·   File #:  0-56021

Previous ‘10-K’:  None   ·   Next:  ‘10-K/A’ on 8/14/20 for 12/31/19   ·   Latest:  ‘10-K/A’ on 4/30/24 for 12/31/23   ·   13 References:   

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  As Of               Filer                 Filing    For·On·As Docs:Size

 5/29/20  Acreage Holdings, Inc.            10-K       12/31/19  115:18M

Annual Report   —   Form 10-K   —   Sect. 13 / 15(d) – SEA’34
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                       HTML   2.53M 
 2: EX-3.1      Articles of Incorporation/Organization or Bylaws    HTML    330K 
 3: EX-4.5      Instrument Defining the Rights of Security Holders  HTML    359K 
 4: EX-4.6      Instrument Defining the Rights of Security Holders  HTML     93K 
 5: EX-4.7      Instrument Defining the Rights of Security Holders  HTML     41K 
 6: EX-4.8      Instrument Defining the Rights of Security Holders  HTML     83K 
 7: EX-4.9      Instrument Defining the Rights of Security Holders  HTML     52K 
 8: EX-10.1     Material Contract                                   HTML    179K 
 9: EX-10.2     Material Contract                                   HTML     40K 
10: EX-10.3     Material Contract                                   HTML     40K 
11: EX-10.4     Material Contract                                   HTML     66K 
12: EX-10.6     Material Contract                                   HTML     37K 
13: EX-10.7     Material Contract                                   HTML    360K 
14: EX-21.1     Subsidiaries List                                   HTML     46K 
15: EX-23.1     Consent of Experts or Counsel                       HTML     29K 
16: EX-31.1     Certification -- §302 - SOA'02                      HTML     33K 
17: EX-31.2     Certification -- §302 - SOA'02                      HTML     33K 
18: EX-32.1     Certification -- §906 - SOA'02                      HTML     31K 
60: R1          Document and Entity Information Document            HTML     90K 
100: R2          Statements of Financial Position                    HTML    143K  
89: R3          Statements of Financial Position Paranthetical      HTML     31K 
27: R4          Statements of Operations                            HTML    101K 
58: R5          Statements of Shareholders' Equity                  HTML    117K 
99: R6          Statements of Cash Flows                            HTML    149K 
88: R7          Statements of Cash Flows Supplemental Disclosures   HTML     41K 
24: R8          Nature of Operations                                HTML     42K 
61: R9          Significant Accounting Policies                     HTML     76K 
107: R10         Acquisitions                                        HTML    309K  
74: R11         Intangible Assets and Goodwill                      HTML     92K 
35: R12         Investments                                         HTML     70K 
46: R13         Notes Receivable                                    HTML     75K 
106: R14         Capital Assets, net                                 HTML     51K  
73: R15         Leases                                              HTML     91K 
34: R16         Inventory                                           HTML     41K 
45: R17         Debt                                                HTML     77K 
108: R18         Shareholders' Equity and Non-Controlling Interests  HTML    149K  
72: R19         Equity-Based Compensation                           HTML    148K 
33: R20         Commitments and Contingencies                       HTML     47K 
67: R21         Related Party Transactions                          HTML     32K 
102: R22         Income Taxes                                        HTML    136K  
93: R23         Reportable Segments                                 HTML     32K 
32: R24         Subsequent Events                                   HTML     49K 
66: R25         Quarterly Financial Data (Unaudited)                HTML     69K 
101: R26         Significant Accounting Policies (Policies)          HTML    157K  
92: R27         Acquisitions (Tables)                               HTML    295K 
31: R28         Intangible Assets and Goodwill (Tables)             HTML     77K 
68: R29         Investments (Tables)                                HTML     62K 
48: R30         Notes Receivable (Tables)                           HTML     70K 
36: R31         Capital Assets, net (Tables)                        HTML     48K 
70: R32         Leases (Tables)                                     HTML     90K 
103: R33         Inventory (Tables)                                  HTML     43K  
49: R34         Debt (Tables)                                       HTML     72K 
37: R35         Shareholders' Equity and Non-Controlling Interests  HTML    145K 
                (Tables)                                                         
71: R36         Equity-Based Compensation (Tables)                  HTML    136K 
104: R37         Income Taxes (Tables)                               HTML    137K  
47: R38         Quarterly Financial Data (Unaudited) (Tables)       HTML     69K 
38: R39         Nature of Operations (Details)                      HTML     45K 
62: R40         Significant Accounting Policies (Details)           HTML     42K 
25: R41         Acquisitions PPA Tables (Details)                   HTML    390K 
90: R42         Acquisitions 2018 Pro forma (Details)               HTML     71K 
97: R43         Acquisitions Deferred Acquisition Costs and         HTML     41K 
                Deposits (Details)                                               
63: R44         Intangible Assets and Goodwill Intangible Assets    HTML     52K 
                Table (Details)                                                  
26: R45         Intangible Assets and Goodwill Narrative (Details)  HTML    123K 
91: R46         Intangible Assets and Goodwill Future Amortization  HTML     41K 
                Table (Details)                                                  
98: R47         Intangible Assets and Goodwill Goodwill Table       HTML     37K 
                (Details)                                                        
59: R48         Investments Investment Holdings Table (Details)     HTML     39K 
28: R49         Investments Investment Income Table (Details)       HTML     42K 
41: R50         Investments Investments Narrative (Details)         HTML     51K 
51: R51         Notes Receivable Notes Receivable Table (Details)   HTML     41K 
115: R52         Notes Receivable Notes Narrative (Details)          HTML     45K  
84: R53         Notes Receivable Lines of Credit Table (Details)    HTML     64K 
40: R54         Capital Assets, net (Details)                       HTML     63K 
50: R55         Leases (Details)                                    HTML     68K 
114: R56         Leases Lease Maturities Table (Details)             HTML     79K  
83: R57         Inventory (Details)                                 HTML     39K 
39: R58         Debt Schedule of Debt Table (Details)               HTML     60K 
53: R59         Debt Interest Income and Interest Expense           HTML     53K 
                Disclosure (Details)                                             
95: R60         Debt Debt Narrative (Details)                       HTML     64K 
87: R61         Shareholders' Equity and Non-Controlling Interests  HTML     81K 
                Narrative (Details)                                              
30: R62         Shareholders' Equity and Non-Controlling Interests  HTML     63K 
                Schedule of Stock by Class (Details)                             
65: R63         Shareholders' Equity and Non-Controlling Interests  HTML     32K 
                Shares table narrative (Details)                                 
94: R64         Shareholders' Equity and Non-Controlling Interests  HTML     35K 
                Class of Warrant or Right (Details)                              
86: R65         Shareholders' Equity and Non-Controlling Interests  HTML     43K 
                Warrants narrative (Details)                                     
29: R66         Shareholders' Equity and Non-Controlling Interests  HTML     63K 
                Noncontrolling Interest, Balance Sheet Allocation                
                (Details)                                                        
64: R67         Shareholders' Equity and Non-Controlling Interests  HTML     50K 
                Noncontrolling Interest, P&L Allocation (Details)                
96: R68         Shareholders' Equity and Non-Controlling Interests  HTML     43K 
                NCI Narrative (Details)                                          
85: R69         Shareholders' Equity and Non-Controlling Interests  HTML     40K 
                Schedule of Conversions by Stock (Details)                       
77: R70         Shareholders' Equity and Non-Controlling Interests  HTML     40K 
                NCI purchases (Details)                                          
111: R71         Equity-Based Compensation Expense by Plan           HTML     40K  
                (Details)                                                        
55: R72         Equity-Based Compensation RSU (Details)             HTML     93K 
43: R73         Equity-Based Compensation Options (Details)         HTML     77K 
78: R74         Equity-Based Compensation Option Valuation          HTML     48K 
                Assumptions (Details)                                            
112: R75         Equity-Based Compensation Profits Interests         HTML     70K  
                (Details)                                                        
56: R76         Equity-Based Compensation Restricted Shares         HTML     52K 
                (Details)                                                        
44: R77         Equity-Based Compensation Other (Details)           HTML     34K 
81: R78         Commitments and Contingencies (Details)             HTML     53K 
109: R79         Related Party Transactions (Details)                HTML     32K  
76: R80         Income Taxes Income Tax Provision (Details)         HTML     49K 
110: R81         Income Taxes Rate Reconciliation (Details)          HTML     76K  
54: R82         Income Taxes Unrecognized Tax Benefits (Details)    HTML     41K 
42: R83         Income Taxes Deferred Taxes (Details)               HTML     50K 
79: R84         Income Taxes TRA (Details)                          HTML     33K 
113: R85         Reportable Segments (Details)                       HTML     30K  
57: R86         Quarterly Financial Data (Unaudited) (Details)      HTML     51K 
52: R9999       Uncategorized Items - q42019form10-k.htm            HTML     29K 
82: XML         IDEA XML File -- Filing Summary                      XML    191K 
75: XML         XBRL Instance -- q42019form10-k_htm                  XML   3.57M 
69: EXCEL       IDEA Workbook of Financial Reports                  XLSX    127K 
20: EX-101.CAL  XBRL Calculations -- acrg-20191231_cal               XML    214K 
21: EX-101.DEF  XBRL Definitions -- acrg-20191231_def                XML   1.21M 
22: EX-101.LAB  XBRL Labels -- acrg-20191231_lab                     XML   2.45M 
23: EX-101.PRE  XBRL Presentations -- acrg-20191231_pre              XML   1.49M 
19: EX-101.SCH  XBRL Schema -- acrg-20191231                         XSD    296K 
105: JSON        XBRL Instance as JSON Data -- MetaLinks              489±   722K  
80: ZIP         XBRL Zipped Folder -- 0001762359-20-000017-xbrl      Zip    860K 


‘EX-23.1’   —   Consent of Experts or Counsel


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INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM’S CONSENT

We consent to the incorporation by reference in the Registration Statement of Acreage Holdings, Inc. on Form S-8 (File No. 333-229984) and Form F-10 (File No. 333-232313) of our report dated May 29, 2020 with respect to our audit of the consolidated financial statements of Acreage Holdings, Inc. as of December 31, 2019 and 2018 and for the years ended December 31, 2019, 2018 and 2017, which report is included in this Annual Report on Form 10-K of Acreage Holdings, Inc. for the year ended December 31, 2019.

Our report on the consolidated financial statements refers to a change in the method of accounting for leases effective January 1, 2019 due to the adoption of the guidance in ASC Topic 842, Leases.

/s/ Marcum LLP

Marcum LLP
New York, NY
May 29, 2020



Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘10-K’ Filing    Date    Other Filings
Filed on:5/29/208-K
For Period end:12/31/1910-K/A,  NT 10-K
1/1/19
12/31/1840-F,  40-F/A
12/31/17
 List all Filings 


13 Subsequent Filings that Reference this Filing

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 4/30/24  Acreage Holdings, Inc.            10-K/A     12/31/23   13:796K
 4/30/24  Acreage Holdings, Inc.            10-K       12/31/23  112:13M
 5/01/23  Acreage Holdings, Inc.            10-K       12/31/22  112:14M
 3/11/22  Acreage Holdings, Inc.            10-K       12/31/21  116:16M
 4/22/21  Acreage Holdings, Inc.            S-1/A                  3:2.9M                                   Toppan Merrill/FA
 3/26/21  Acreage Holdings, Inc.            10-K       12/31/20  115:18M
 2/08/21  Acreage Holdings, Inc.            S-1                    8:4.2M                                   Toppan Merrill/FA
10/21/20  Acreage Holdings, Inc.            S-3                    6:2.2M                                   Toppan Merrill/FA
 9/29/20  SEC                               UPLOAD10/28/20    2:39K  Acreage Holdings, Inc.
 9/03/20  SEC                               UPLOAD10/28/20    2:44K  Acreage Holdings, Inc.
 8/21/20  Acreage Holdings, Inc.            S-3/A                  3:944K                                   Toppan Merrill/FA
 8/14/20  Acreage Holdings, Inc.            10-K/A     12/31/19   14:3.5M
 8/07/20  SEC                               UPLOAD10/28/20    2:45K  Acreage Holdings, Inc.
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Filing Submission 0001762359-20-000017   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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