Intangible assets other than goodwill are recognized as assets apart from goodwill in a business combination only if the intangibles have indefinite useful economic lives.

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Intangible assets other than goodwill are recognized as assets apart from goodwill in a business combination if they are identifiable and meet either the separability criterion or the contractual-legal criterion, regardless of whether they have indefinite or finite useful economic lives.

Intangible Assets Other Than Goodwill Are Recognized as Assets Apart