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: (in millions) 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 Amounts Recognized as of Acquisition Date $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 Describe the post-acquisition accounting for each of the accounts listed in the fair value assignment disclosure above