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All of the following requires annual impairment testing, except A.intangible asset not yet available for use B.cash generating unit to which goodwill is allocated C.property,

All of the following requires annual impairment testing, except

A.intangible asset not yet available for use

B.cash generating unit to which goodwill is allocated

C.property, plant and equipment not yet available for use

D.all of the above requires annual impairment testing

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