1. An asset acquired in a business combination that cannot be separately identified and measured from goodwill, or an asset whose individual characteristics and value cannot be distinctly determined
The company recognized an unidentifiable asset of $2 million in the merger, which was recorded as goodwill.
A empresa reconheceu um ativo não identificável de $2 milhões na fusão, que foi registrado como ágio.
2. In accounting, assets that lack specific individual recognition and are typically subsumed within intangible asset or goodwill classifications
The acquisition included several unidentifiable assets that contributed to the overall purchase price.
A aquisição incluiu vários ativos não identificáveis que contribuíram para o preço total de compra.