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Amount of assets, excluding financial assets and goodwill, that lack physical substance, having a projected indefinite period of benefit, acquired at the acquisition date.

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
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-Section 50
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Amount of intangible assets, excluding goodwill, acquired at the acquisition date.

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Amount recognized as of the acquisition date for the identifiable assets acquired in excess of (less than) the aggregate liabilities assumed.

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-Publisher FASB
-Name Accounting Standards Codification
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The amount of property, plant, and equipment recognized as of the acquisition date.