Fundamentals of Advanced Accounting 5th Edition by Joe Ben Hoyle,Thomas Schaefer,Timothy Doupnik

Exercise 18

In February 2010, Abbott Laboratories acquired Solvay Pharmaceuticals in exchange for $6.1 billion in cash plus contingent consideration. Referring to Abbott's 2010 financial statements, answer the following questions related to Abbott's acquisition of Solvay Pharmaceuticals:
How did Abbott account for the contingent consideration portion of the deal