Item 2.05 Costs Associated with Exit or Disposal Activities

On January 14, 2020, the Board of Directors of Beacon Roofing Supply, Inc. (the "Company" or "Beacon") determined to rebrand its exterior product branches with the tradename "Beacon Building Products" (the "Rebranding"). The new name, and a related logo, will be adopted at over 450 Beacon one-step exterior products branches. The Company's interior, insulation, weatherproofing and two-step branches will continue to operate under current brand names.

In connection with the Rebranding, the Company has determined that it will incur non-cash accelerated intangible asset amortization of approximately $135 million to $140 million related to the write-off of certain tradenames, primarily Allied (exterior products only), Roofing Supply Group and JGA. The accelerated amortization will be recognized in the Company's fiscal quarter ending March 31, 2020. The physical rebranding of branch locations and equipment is expected to result in cash expenditures of approximately $5 million.

Item 7.01 Regulation FD Disclosure

On January 15, 2020, the Company issued a press release announcing the Rebranding. A copy of the press release is furnished herewith as Exhibit 99.1 to this Form 8-K and is incorporated by reference herein.

The information, including Exhibit 99.1, in Item 7.01 of this Form 8-K is being furnished and shall not be deemed "filed" for purposes of Section 18 of the Securities Exchange Act of 1934 or otherwise subject to the liabilities of that Section. The information in Item 7.01 of this Form 8-K shall not be incorporated by reference into any filing under the Securities Act of 1933, except as shall otherwise be expressly set forth by specific reference in such filing.

Item 9.01 Financial Statements and Exhibits




(d) Exhibits



                                    Exhibit Index
Exhibit
Number    Description
 99.1       Beacon Roofing Supply, Inc. press release dated January 15, 2020  .
 104.1    Cover Page Interactive Data File (embedded within the Inline XBRL document).

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