Identifiable Asset
An identifiable asset is a tangible or intangible asset that can be separately identified and assigned a fair value at any given time. This concept is particularly important during acquisitions and mergers, as not all assets on a company’s balance sheet are easily valued. For example, machinery is an identifiable asset because it can be physically separated from other assets and valued based on factors like its condition, age, and market value. Other examples include patents, trademarks, and real estate, which can also be identified and valued independently of the company as a whole.
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