Acquirer Co$.$ paid cash for $100\%$ of the voting interests of Acquiree Co$.$ on December $31,$ the last day of its fiscal year. Included in the assets of Acquiree are a patent that was internally developed, equipment used in research and development $($R&D$)$ with an alternative use, and equipment used in R&D with no alternative use. In Acquirer's consolidated balance sheet, which of the following are reported and measured at acquisition$-$date fair value?