2. Companies can recognize assets in a business combination that were not recognized by the company acquired. Provide examples of such assets.

12. Assume that an investor purchases a 20% interest in an investee company. In addition to the infusion of badly needed cash into the investee, the investor also agrees to license technology to the investee company. Since the technology is valuable, the investor includes in the terms of the license agreement that it has the right to appoint the majority of the Board of Directors, effective with the acquisition (existing directors can be removed on or after the acquisition date so that the investor can gain immediate control of the Board). Should the investee company be consolidated with the investor?