BlackBerry Limited, the smart phone manufacturer, reported a $ 2,748 million impairment loss on its income statement during the year ended March 1, 2014. You are interested in further examining this and any other impairment losses at BlackBerry and have identified the financial statement excerpts on the following pages to further analyze. Refer to these financial statements excerpts and Exhibit 12.2 in the text to answer the following questions:
Required
a. What types of long- lived assets does BlackBerry report? What is the dollar amount and percent change in total and by each type of long- lived asset from March 2, 2013, to March 1, 2014? What are long- lived assets in total and by type as a percent of total assets at March 1, 2014, and March 2, 2013?
b. What is the total amount of impairment losses BlackBerry reported in the years ended March 1, 2014, March 2, 2013 and March 3, 2012? To what types of assets do the impairment losses relate?
c. What is the amount of impairment losses on intangible assets that BlackBerry reported for the years ended March 1, 2014, March 2, 2013 and March 3, 2012? To what type of intangible asset do the losses relate?
d. Compute the percent change in operating income for all years. What would the percent change in operating income be excluding the impairment losses? Comment on how the inclusion or exclusion of impairment losses affects the percentage change in operating income and the trend in operating income.

5. Consolidated Balance Sheets Details
Impairment of long- lived assets
During fiscal 2014, the Company recorded the LLA Impairment Charge of approximately $ 2.7 billion, of which $ 852 million of the charge was applicable to property, plant, and equipment and $ 1.9 billion was applicable to intangible assets. Intangible assets, net
Intangible assets were comprised of the following:

During fiscal 2014, the additions to intangible assets primarily consisted of payments relating to amended or renewed licensing agreements, as well as agreements with third parties for the use of intellectual property, software, messaging services and other BlackBerry related features.

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BlackBerry Limited Incorporated under the Laws of Ontario (United States dollars, in millions) Consolidated Balance Sheets At March 1,2014 March 2, 2013 Assets Current Cash and cash equivalents Short-term investments Accounts recaivable, net Other receivables Inventories Income taxes receivable Other current assets Deferred income tax asset Assets held for sale $1,579 950 972 152 244 373 505 73 209 5,057 129 942 1.424 S7,552 S 1,549 1.105 2,353 272 603 597 469 139 354 7441 221 2,073 3.430 $13,165 Long-term investments Property, plant and equipment, net Intangible assets, net BlackBerry Limited (United States dollars, in millions, except per share data) Consolidated Statements of Operations For theYear Ended March 1,2014 March 2, 2013 ah 3, 2012 Revenue $14.031 4,392 18,423 Hardware and other $ 3,880 2,933 6,813 $ 6.902 4,171 11,073 Service and software Cost of sales 6,393 473 6.856 (43) 7,060 579 7639 3,434 11,217 631 11,848 6,575 Hardware and other Service and software Gross margin Operating expenses Research and development Selling, marketing and administration Amortization Impairment of long-lived assets Impairment of goodwill Debentures fair value adjustment 1.286 2,103 606 2.748 1,509 2,111 714 1,556 2,600 567 335 355 377 7120 (7,163) 4,669 $11.235) 5,078 $ 1.497 Operating income (loss) At March 1, 2014 Accumulated Amortization Cost S 387 2.176 S2,563 Net Book Value $ 103 1,321 $1,424 Acquired technology Intellectual property S 284 855 $1,139 At March 2, 2013 Accumulated Amortization Net Book Value Cost S 432 4.382 $4,814 S 257 1,127 $1.384 S 175 3,255 3.430 Acquired technology Intellectual property