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Fair value portion of probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.

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Amount of intangible assets, excluding goodwill, acquired at the acquisition date.

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Fair value portion of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.

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Carrying amount as of the balance sheet date of assets held under deferred compensation agreements.

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Amount of investment in equity security measured at fair value with change in fair value recognized in net income (FV-NI), classified as current.

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Fair value portion of liability contracts related to the exchange of different currencies, including, but not limited to, foreign currency options, forward (delivery or nondelivery) contracts, and swaps entered into.

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Fair value of financial and nonfinancial obligations.

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