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According to SFAS 121, if the consolidated building asset grouping has suffered a permanent impairment, what account is written down first in recognizing the impairment

According to SFAS 121, if the consolidated building asset grouping has suffered a permanent impairment, what account is written down first in recognizing the impairment loss. Multiple Choice Investment in Subsidiary Equity in Subsidiary Income Buildings Excess Paid-In Capital Goodwill

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