ASC topic 805 requires that previously unreported intangible assets be capitalized if they meet the contractual or separability criteria. Which of the following items CANNOT be capitalized as a result of an acquisition transaction? Group of answer choices The value of a specific song or jingle associated with a product The value of trade secrets The value of having a group of employees in place and able to run the business The value of certain non compete agreements The value of sales to new customers as a result of synergies created by the acquisition The value of construction permits on hand at the time of the combination The value of potential new contracts The value of below market leases