Alomar Co., a consolidated enterprise, conducted an impairment review for each of its reporting units. In its qualitative particular reporting unit, Sellers, emerged as a candidate for possible goodwill impairment. Sellers has recognize 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 Carrying Values Amoun t s 84 255 Tangible assets, net Recognized intangible assets, net Goodwi11 Unrecognized intangible assets Total s 137 326 255 s1,028 755 s 1,094