Although at acquisition date Pecos expected future benefits from Suaro's in-process research and development (RD), by the end of 2014, it became

Although at acquisition date Pecos expected future benefits from Suaro's in-process research and development (R&D), by the end of 2014, it became clear that the research project was a failure with no future economic benefits.

would this be amortized? how would this be dealt with on an fair value allocation schedule.