On 1/1/19, Puzzy purchased all of Sudsy's business operations for $15,000,000 cash. The acquisition is recorded as a merger. Sudsy's proposed identifiable intangibles are listed below at their fair values:

Trademark	$2,000,000
Leases at below market rates	$100,000
Developed Technology	$500,000
Assembled workforce	$1,000,000
In-process research and development	$300,000
Future cost savings from elimination of duplicate market costs	$550,000
Customer lists	$600,000

a. The total amount of these prospective intangibles not includable as separate assets is: ?

b. In which account on Puzzy's financial statements, would the excluded prospective intangibles be included?