Example, the difference between individual assets based on fair value measurements and total assets based on a measurement’s intended use of the assets could reveal the productive—or unproductive—use of resources, i.e., the synergies the entity anticipates enjoying from employing the assets. This is because fair values reflect the value of each assets in the hands of a market participant and total assets would reflect the value of the group of assets in the hands of the entity. A concern with this approach is the extent to which the difference is verifiable because it is based on management’s intentions. Another concern is that recognizing this difference as an asset. Or part of an assets, means that the amount is recognized in income, which some believe results in recognizing income prematurely. An alternative might be to use fair value for a group of nonfinancial assets, which would reflect synergies that market participants would expect from