Amount, after accumulated impairment loss, of asset representing future economic benefit arising from other asset acquired in business combination or from joint venture formation or both, that is not individually identified and separately recognized.

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Amount of impairment loss for finite- and indefinite-lived intangible assets, goodwill, and capitalized cost for software to be sold, leased, or marketed.

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Amount, before accumulated amortization, of finite- and indefinite-lived intangible assets and capitalized cost for software to be sold, leased, or marketed. Excludes goodwill.

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-Topic 210
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No definition available.