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Given each description below, select the best term from the option list provided. Each answer choice may be used once, more than once, or not at all.Presented when an entity controls another regardless of the percentage of ownership.

$3$ Substantially all of the fair value of the gross assets acquired is concentrated in a single identifiable asset or group of similar identifiable assets.

$4$ Reported in the balance sheet as a direct deduction from the carrying amount of the debt.

$5$ An integrated set of activities and assets that can be conducted to provide a return of economic benefits directly to investors or others.

$6$ An example of substance over form.

$7$ A transaction or other event in which an acquirer obtains control of a business.

$8$ Issue costs that reduce additional paid in capital.

$9$ Not recognized for an asset acquisition.

$10$ An entity that controls a subsidiary.