Identifiable Intangibles Brightcove, Inc. acquires Ciber, Inc. for $50 million in cash and accounts for the acquisition as a merger. Ciber's balance sheet at the date of acquisition is as follows(in thousands): Book Value Fair Value $400 $300 Current assets . Plant and equipment 12,000 5,000 $17,400 4,000 7,000 Total assets. $ 800 800 11,000 Current liabilities Long-term liabilities Capital stock Retained earnings 10,000 8,000 (1,400) $17,400 Total liabilities and equity Brightcove hires a consultant to identify and value any able to Ciber at the date of acquisition. The consultant i usly unreported intangible assets attribut tifies the following intangibles