If an acquired company has in-process R&D projects, the value of the R&D is reported as an acquired intangible asset:

Question

Quizplus · Accepted Answer

In-process R&D projects acquired in a business combination are recognized as intangible assets at their fair value at the acquisition date, regardless of whether they were previously recognized on the acquired company's balance sheet or the probability of their success.

If an Acquired Company Has In-Process R&D Projects, the Value