38. Determining post-acquisition accounting for AAP from footnote disclosure Pfizer acquired Wyeth in 2009 for approximately $68 billion. Its acquisition footnote reveals the follow- ing assignment of fair values: Amounts Recognized as of Acquisition Date (in millions) HINI --- . Working capital excluding inventories. Inventories Property, plant and equipment Identifiable intangible assets, excluding in-process research and development In-process research and development. Other noncurrent assets. Long-term debt. Benefit obligations Net tax accounts. Other noncurrent liabilities Total identifiable net assets Goodwill Net assets acquired IN $16,342 8,388 10,054 37,595 14,918 2,394 (11.187) (3,211) (24,773) (1,908) $48,612 19,954 $68,566 + HI HHHHHHH Refer to Pfizer footnote disclosure for its 2009 acquisition of Wyeth for $68 billion (#38, page 176. Describe the post-acquisition accounting for the following accounts that are listed in the footnote with the related fair value amount recognized at the acquisition date. a. Inventories b. Property, plant, equipment c. In-process research and development I d. Long-term debt