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A company decided to test its equipment for possible impairment. Information for these assets is presented below. Book value $ 136,100 Estimated undiscounted sum of

A company decided to test its equipment for possible impairment. Information for these assets is presented below.

Book value $ 136,100 Estimated undiscounted sum of future cash flows 120,800 Fair value 114,900 How much impairment loss should be recognized on the assets, if any?

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