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During the acquisition of BrightFuture by Global Innovations Corp., the Purchase Price Allocation ( PPA ) process identified several intangible assets. Which of the following

During the acquisition of BrightFuture by Global Innovations Corp., the Purchase Price Allocation (PPA) process identified several intangible assets.
Which of the following intangible assets is typically considered separate from goodwill and directly attributable to identifiable assets in the context of PPA?
a. The overall reputation of BrightFuture in the industry.
b. Patents and proprietary technology developed by BrightFuture.
c. The synergy benefits expected to arise from the combination of Global Innovations and BrightFuture.
d. The expectation of future growth due to market expansion opportunities.

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