<<Hint: the most important acquired asset in the ABT-Solvay deal is an asset of omission>>
By which you mean, the most important consequences of the acquisition is that ABT no longer has to pay the substantial royalties to Solvay it was paying. However, I am not clear on why that does not generate an equal boost to financial accounting income, because I would have guessed that the avoided payment of the royalties was a expense deductible in computing ABT's earnings.
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