Wrong. I already proved it beyond a shadow of a doubt. "You can't get $10 million for them" is not only your opinion, not only irrelevant, but quite possibly is false downright.
When a company makes an acquisition, they acquire all sorts of items at the cost its target acquired them at. The liquidation value is completely irrelevant. A company acquires things like office furtuniture, equipments, machines, trucks, and even accounts receivable who's liquidation and 2nd market value would be pennies on the dollar if they tried to "Ebay them" but they still get transferred over at full face value and get written off over time just like any other asset -- that is, when they are used up. This is basic GAAP accounting that matches proper expenses with revenues in the correct timeframe.
The $10 million in media credits get used at the actual media itself is used. If JBII pays for $1 million worth of advertising next quarter, they will expense $1 million against the $10 million asset during that quarter.
Basic stuff.