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In a business combination in which the amount of net identifiable assets acquired and liabilities assumed exceeds the aggregate consideration transferred or to be transferred (as defined), this element represents the amount of gain recognized by the entity.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
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Amount of assets acquired at the acquisition date.

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Amount of assets that are expected to be realized or consumed within one year or the normal operating cycle, if longer, acquired at the acquisition date.

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Amount of asset related to consideration paid in advance for costs that provide economic benefits in future periods, and amount of other assets that are expected to be realized or consumed within one year or the normal operating cycle, if longer, acquired at the acquisition date.

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Amount due from customers or clients for goods or services, including trade receivables, that have been delivered or sold in the normal course of business, and amounts due from others, including related parties expected to be converted to cash, sold or exchanged within one year or the normal operating cycle, if longer, acquired at the acquisition date.

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Amount of liabilities due within one year or within the normal operating cycle, if longer, assumed at the acquisition date.

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Amount of liabilities incurred for goods and services received that are used in an entity's business and related party payables, assumed at the acquisition date.

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Amount of deferred tax liability attributable to taxable temporary difference assumed at the acquisition date that are classified as noncurrent.

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The amount of identifiable intangible assets recognized as of the acquisition date.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
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The amount of inventory recognized as of the acquisition date.

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Amount of liabilities assumed at the acquisition date.

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Amount recognized as of the acquisition date for the identifiable assets acquired in excess of (less than) the aggregate liabilities assumed.

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Amount of other liabilities due after one year or the normal operating cycle, if longer, assumed at the acquisition date.

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The amount of property, plant, and equipment recognized as of the acquisition date.