At the acquisition date of an active investment, when the cost of the shares acquired exceeds the underlying book value, the investor is required to amortize any excess that is attributable to separately identifiable assets not having an indefinite life. Which of the following is a separately identifiable asset that mightnotbe recognized on the investee's balance sheet?

At the acquisition date of an active investment, when the cost of the shares acquired exceeds the underlying book value, the investor is required to amortize any excess that is attributable to separately identifiable assets not having an indefinite life. Which of the following is a separately identifiable asset that might not be recognized on the investee's balance sheet? Multiple Choice O Patent O Goodwill O Land O Inventory