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 $1,431, including goodwill of $835. Sellers fair value is assessed at $1,286 and includes two internally developed unrecognized intangible assets (a patent and a customer list with fair values of $347 and $130, respectively). The following table summarizes current financial information for the Sellers reporting unit:

	Carrying Amounts			Fair Values
Tangible assets, net	$	119		$	173
Recognized intangible assets, net		477			514
Goodwill		835			?
Unrecognized intangible assets		0			477
Total	$	1,431		$	1,286

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?

Chapter 3HW Help Save & Exit Sumit Check my work Alomar Co, a ccrsolidated enterprise, ccnducted an impeirment reviews for each of its reporing units In its quaitative ssessment, one partcular repcrtng unit, Selles, emerged as a candidate for poss ble goodwll mpalrment Sellers has recogrizad net assets of $1431, Includng goct $835 Seller's falr va ue is assessed at $,28 and Includes two Internally developed unrecognized intangle essets ia petent and a customer lst wth teir vaues ot 534 and $130, respecively The to loving table summarizes currenthnencial informetion for the Sollors recorting unit pornls arrying Fair Targible acsets, net Recenized intagible esets, net ecodvi11 Lnrecognized intangibe ssets Tetal 173 514 35 477 References a. Determine the amount af anygcol impai ment fcr Alomars Sel ers reporting unit b. After recogniion of any gooll mpairmentloss, what ae the reported carying amounts for the tolowing assets of A omars repcring unit Sellors Goad imamert loss bTencible essers,ne Patent Customer list Prey 10t 1 ::: Next