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 had recognized net assets with carrying amounts totaling $1,101, including goodwill of $680. Sellers reporting unit fair value is assessed at $1,055 and includes two internally developed unrecognized intangible assets (a patent and a customer list with fair values of $189 and $105, respectively). The following table summarizes current financial information for the Sellers reporting unit:

	Carrying Amounts		Fair Values
Tangible assets, net	$127		$175
Recognized intangible assets, net	294		339
Goodwill	680		?
Unrecognized intangible assets	0		294

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?

Amounts a. Goodwill impairment loss b. Tangible assets, net Goodwill Patent Customer list