a.The Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) defines a defensive intangible asset as " an acquired intangible asset in a situation in which an entity does not intend to actively use the asset but intends to hold (lock up) the asset to prevent others from obtaining access to the asset."b.According to ASC Topic 805 Business Combinations, the measurement principle that an acquirer should follow in recording identifiable assets acquired in a business combination "requires the acquirer to measure the identifiable assets acquired, liabilities assumed, and noncontrolling interests in the acquiree at their acquisition-date fair values."c.According to ASC Topic 820 Fair Value Measurement, the value premise Ahorita should assign to the Z-Tech trade name in its consolidated financial statements is in-use.d.According to ASC Topic 350 General Intangibles Other than Goodwill, Ahorita should determine the estimated useful life of its defensive intangible assets by following by noting "A useful life should be assigned to the defensive intangible asset in accordance with paragraph 11 of FAS 142. The useful life would be estimated to be the period of time that the entity would receive indirect cash flows from other assets because they kept their competitors from using the asset."