Intangible assets other than goodwill that are both (1) recognized as assets apart from goodwill in a business combination and (2) required to be subsequently amortized to earnings, are also subject to impairment testing.

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Intangible assets, other than goodwill, recognized in a business combination are amortized and also tested for impairment to ensure their carrying value does not exceed their recoverable amount.

Intangible Assets Other Than Goodwill That Are Both (1) Recognized