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example for assets arising from contractual or legal rights?

Hello,

Can somebody provide an example for assets arising from contractual or legal rights  

“Under US GAAP, there are two criteria to judge whether an intangible asset acquired in a business combination should be recognised separately from goodwill: The asset must be either an item arising from contractual or legal rights or an item that can be separated from the acquired company. “  CFAI Pg 480

Thanks

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