Alomar Co., a consolidated enterprise, conducted an impairment review for each of its reporting units. In its qualitative assessment, one particular reporting unit, Sellers, emerged as a candidate for possible goodwill impairment. Sellers has recognized net assets of $1,263, including goodwill of $815. Sellers fair value is assessed at $1,090 and includes two internally developed unrecognized intangible assets (a patent and a customer list with fair values of $197 and $95, respectively). The following table summarizes current financial information for the Sellers reporting unit: Carrying Amounts Fair Values Tangible assets, net $ 156 $ 215 Recognized intangible assets, net 292 338 Goodwill 815 ? Unrecognized intangible assets 0 292 Total $ 1,263 $ 1,090 Determine the amount of any goodwill impairment for Alomars Sellers reporting unit. After recognition of any goodwill impairment loss, what are the reported carrying amounts for the following assets of Alomars reporting unit Sellers?

Carrying Amounts			Fair Values
Tangible assets, net	$	156		$	215
Recognized intangible assets, net		292			338
Goodwill		815			?
Unrecognized intangible assets		0			292
Total	$	1,263		$	1,090

1. Determine the amount of any goodwill impairment for Alomars Sellers reporting unit.

2. After recognition of any goodwill impairment loss, what are the reported carrying amounts for the following assets of Alomars reporting unit Sellers?

a.	Goodwill impairment loss
b.	Tangible assets, net	not attempted
	Goodwill
	Patent
	Customer list