Customer contracts $$2,000$

Assembled workforce $25,000$

Brand names $3,000$

Leases at rents below current market $500$

Developed technology $200$

In$-$process research and development $1,000$

Future cost savings from elimination of duplicate assets $400$

Additional expected revenues from bundling products $800$

a$.$ Identify which of the above intangible assets meet the criteria for recognition as identifiable intangibles per ASC Topic $805.$

Customer contracts, Assembled workforce, Brand names, Developed technology, and In$-$process R&D

Customer contracts, Brand names, Favorable leases, Developed technology, and In$-$process R&D

Customer contracts, Brand names, Developed technology, In$-$process R&D$,$ and Additional expected revenues

Customer contracts, Brand names, Favorable leases, Developed technology, and Future cost savings from duplicate assets