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