E3.11 Consolidation with Previously Unrecorded intangibles and Goodwill (see related E2.8) Lo 4 Brightcove, Inc. acquires all of the stock of Ciber, Inc. for $50 million in cash and accounts for the acquisition as a stock acquisition. Balance sheet information at the date of acquisition is as follows (in thousands): Ciber, Inc. Brightcove, Inc. Book Value Book Value Fair Value Dr (Cr Dr (Cr) Dr (Cr) 300 400 70,000 Current assets 4,000 Plant and equipment, net 200,000 12,000 7,000 Licenses and trademarks. 5,000 50,000 Investment in Ciber (80,000) (800) (800) Current liabilities. (10,000) Long-term liabilities (150,000) (11,000) (35,000) (8,000) Capital stock 1,400 (55,000) Retained earnings 0 0 Total Brightcove hires a consultant to identify and value any previously unreported intangible assets attribut- able to Ciber at the date of acquisition. The consultant identifies the following intangibles