An intangible asset may meet the separability criterion, even if the asset would have to be bundled with another asset to transfer.

Question

Quizplus · Accepted Answer

An intangible asset can meet the separability criterion if it can be separated or divided from the entity and sold, transferred, licensed, rented, or exchanged, either individually or together with a related contract, identifiable asset, or liability. This means it can still be considered separable even if it needs to be bundled with another asset for the transfer.

An Intangible Asset May Meet the Separability Criterion, Even If