Requirement 2. What special asset does Core's acquisition of Shipley Wireless identify? How should Core Telecom account for this asset after acquiring Shipley Wireless? Explain in detail. What special asset does Core's acquisition of Shipley Wireless identify? The acquisition identifies the asset goodwill . How should Core Telecom account for this asset after acquiring Shipley Wireless? Explain in detail. Core should measure the ▼ fair value historic cost net cost of this asset each year. If this asset has increased in value, Core should ▼ amortize the goodwill record a loss and write down goodwill record nothing . If the value of the asset has decreased, Core should ▼ amortize the goodwill record a loss and write down goodwill record nothing .