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What are other noncurrent assets?

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The investments account shows equity ownership and other property rights held in unconsolidated entities with the intention of retaining them for a period exceeding one accounting period.  It often comprises investments in securities, investments in tangible assets not currently used in operations, and investments set aside in special funds.

Intangible assets are identifiable, nonmonetary assets with no physical existence and whose value are limited to the rights and expected benefits their possession give their owner.  The possession of such intangible assets as goodwill, patents, trademarks and copyrights provide the owner with anticipative benefits.

Goodwill = Investment Cost > Book Value of Investee
Goodwill = Cost of Acquiree > Fair Market Value

Other assets is an all-inclusive balance sheet account for minor noncurrent assets that do not conveniently fit into any of the other asset categories.  It may include such noncurrent assets as long-term prepaid expenses, deferred income taxes, noncurrent receivables and restricted cash.

Determining the Goodwill in an Acquired Subsidiary (Example)
OurCo acquired 90% of TheirCo in exchange for shares of OurCo’s no-par common stock on 1 July 2017.  On the transaction date, the fair value of OurCo’s stock used for the transaction was €180,000 and the fair value TheirCo’s total shares was €200,000.
Fair value of acquiree €200,000
Fair value of acquiree’s identifiable net assets      160,000
Goodwill       €40,000
Value of noncontrolling interest (10% x €200,000) €20,000

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