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 goodwill impairment. Sellers has recognized net assets of $1,094, including goodwill of $755. Seller’s fair value is assessed at $1,028 and includes two internally developed unrecognized intangible assets (a patent and a customer list with fair values of $199 and $56, respectively).

The following table summarizes current financial information for the Sellers reporting unit:

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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Carrying Amounts Fair Values $ 84 Tangible assets, net Recognized intangible assets, net S 137 255 755 326 255 $1,028 Goodwill Unrecognized intangible assets Total $1,094