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Alomar Co., a consolidated enterprise, conducted an impairment review for each of its reporting units. In its qualitative assessment, one particular reporting unit, Sellers, emerged as a candidate for possible
Fair Carrying Amounts Values
Tangible assets,net $ 84 $137
Recognized intangible assets, net 255 326
Goodwill 755 ?
Unrecognized intangible assets 0 $ 255
Total $1,094 $1,028
a. Determine the amount of any goodwill impairment for Alomar's Sellers reporting unit.
b. After recognition of any goodwill impairment loss, what are the reported book values for the following assets of Alomar's reporting unit Sellers? Tangible assets, net. Goodwill . Patent. Customer list.
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