identifiable asset


Any asset that can be assigned a fair value on a balance sheet in a transaction such as a merger or acquisition. Identifiable assets often include items such as real estate, inventory, buildings, and equipment. Identifiable assets are used to determine a portion of the worth of a company. These assets are used along with less tangible assets referred to collectively as "goodwill" during an appraisal to decide upon the fair market value of the entire business.
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idem sonans identifiable intangible asset