In $2018,$

Nestl$$ S$.$A$.$

acquired for CHF$7,068$

million in cash the rights to market, sell, and distribute Starbucks consumer and foodservice products

globally. The agreement, named $$Starbucks Alliance,$$ excludes products sold in Starbucks retail outlets,

and focuses on global distribution of premium roast, ground, and portioned co$$ee products. Nestl$$ re$-$

ported the following assets acquired as part of the Alliance $($

fair value in millions of CHF

$)$:

Property, plant and equipment

$..................................................$

CHF

$4$

Inventories

$.................................................................$

$176$

Limited$-$life intangible assets

$....................................................$

$4,794$