Kelvara separately buys two items from a competitor: a health authorisation to operate a laboratory, which regulations make non-transferable, and an unprotected file of prescribers, which Kelvara does not intend to resell but which the market would allow it to rent out. The internal auditor considers that neither item is identifiable: the authorisation because it cannot be transferred, and the file because no right protects it and Kelvara wants to keep it. Write a memo analysing the identifiability of the two items.
JudgmentAdvancedPublished