The acquisition method, however, requires tangible and intangible assets acquired in a business combination to be used in a particular research and development activity, including those that may have no alternative future use, to be recognized and measured at the acquisition date. These capitalized research and development costs are reported value at assets with as intangible indefinite lives subject to periodic impairment reviews. Moreover, because the acquirer identified and paid for the In-Process Research and Development, the acquisition method assumes an expectation of future economic benefit and therefore recognizes an asset.