The aggregate amount assigned to a major class of finite-lived intangible assets acquired either individually or as part of a group of assets (in either an asset acquisition or business combination). A major class is composed of intangible assets that can be grouped together because they are similar, either by their nature or by their use in the operations of a company.

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-Section 50

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Weighted average amortization period of finite-lived intangible assets acquired either individually or as part of a group of assets, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.

+ References

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The amount of acquisition cost of a business combination allocated to an identifiable intangible asset that will be amortized.

+ References

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- Definition

The amount of acquisition cost of a business combination allocated to current liabilities of the acquired entity.

+ References

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-Name Emerging Issues Task Force (EITF)

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Amount of acquisition cost of a business combination allocated to assets, excluding financial assets and goodwill, lacking physical substance.

+ References

No definition available.

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Amount of acquisition cost of a business combination allocated to other noncurrent assets not separately disclosed.

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The amount of acquisition cost of a business combination allocated to property, plant and equipment to be used in ongoing operations.

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- Definition

This element represents the acquisition-date fair value of the total consideration transferred which consists of the sum of the acquisition-date fair values of the assets transferred by the acquirer, the liabilities incurred by the acquirer to former owners of the acquiree, and the equity interests issued by the acquirer.

+ References

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The amount of identifiable intangible assets recognized as of the acquisition date.

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 141R

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The amount of inventory recognized as of the acquisition date.

+ References

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- Definition

Useful life of finite-lived intangible assets, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.

+ References

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Carrying amount as of the balance sheet date, which is the cumulative amount paid and (if applicable) the fair value of any noncontrolling interest in the acquiree, adjusted for any amortization recognized prior to the adoption of any changes in generally accepted accounting principles (as applicable) and for any impairment charges, in excess of the fair value of net assets acquired in one or more business combination transactions.

+ References

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-Name Statement of Financial Accounting Standard (FAS)

-Number 142

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