Module V· Identifiable Intangibles in PPABasic
Question
What are identifiable intangibles in a PPA, and what categories are typical?
Answer
Identifiable intangibles are non-physical assets that can be separated or arise from contractual / legal rights. Typical categories are customer relationships, brands, technology, software, patents, trademarks, order backlog, licenses, favorable contracts, and non-compete agreements. They are recognized separately from goodwill if they can be reliably valued.