example for assets arising from contractual or legal rights?

CFA Level I FRA
#1

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

#2

A trademark.