Business Combination Recognized Identifiable Assets Acquired and Liabilities Assumed Accrued Liabilities

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- Definition

Business Combination Recognized Identifiable Assets Acquired and Liabilities Assumed Earn Out Liabilities

+ References

No definition available.

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- Definition

Amount of assets acquired at the acquisition date.

+ References

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- Definition

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.

+ References

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- Definition

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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- Definition

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

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- Definition

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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- Definition

Amount of intangible assets, excluding goodwill, acquired at the acquisition date.

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- Definition

The amount of inventory recognized as of the acquisition date.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 805

-SubTopic 20

-Section 50

-Paragraph 1

-Subparagraph (c)

-URI http://asc.fasb.org/extlink&oid=6910749&loc=d3e4845-128472

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 805

-SubTopic 10

-Section 55

-Paragraph 37

-URI http://asc.fasb.org/extlink&oid=25498275&loc=d3e2207-128464

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- Definition

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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- Definition

Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 350

-SubTopic 20

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=14024403&loc=d3e13816-109267

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-Name Accounting Standards Codification

-Topic 350

-SubTopic 20

-Section 45

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6388280&loc=d3e13770-109266

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Fair Values of Assets Acquired and Liabilities Assumed (Detail) In Millions, unless otherwise specified	Dec. 31, 2013 USD ($)	Dec. 31, 2012 USD ($)	Dec. 31, 2013 Blu eCigs USD ($)	Apr. 24, 2012 Blu eCigs USD ($)	Oct. 01, 2013 SKYCIG USD ($)	Oct. 01, 2013 SKYCIG GBP (£)
Current assets:
Accounts receivable				$ 2	$ 2
Inventories				15
Total current assets				17
Goodwill	102	64	0	64	38
Intangible assets				58	35
Total assets				139	75
Current liabilities:
Accounts and drafts payable				4	3
Accrued liabilities					1
Total current liabilities					4
Earn out liability					25
Purchase price				$ 135	$ 46	£ 28