New question: 11. Prycal Co. merges with Interbuy, Inc. and acquires several different categories of intangible assets including trademarks, a customer list, copyright on artistic materials, agreements to receive royalties on leased intellectual property, and unpatented technology. a. Describe the criteria put forth in SFAS No. 141R for determining whether an intangible asset acquired in a business combination should be separately recognized apart from goodwill B. Fore each of the acquired intangibles listed, identify which recognition criteria may or may not apply in recognizing the intangible on the acquiring firm's financial statements