All of the following are examples of reportable identifiable intangible assets acquired in a business combination, except:

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Prospective customer contracts are not considered identifiable intangible assets in a business combination because they represent future deals that are not yet finalized and do not meet the criteria for recognition as assets at the acquisition date. Identifiable intangible assets must be identifiable, meaning they are separable or arise from contractual or other legal rights. Prospective contracts do not meet these criteria as they are speculative and contingent on future events.

All of the Following Are Examples of Reportable Identifiable Intangible