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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

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 $1,542, including goodwill of $935. Sellers fair value is assessed at $1,392 and includes two internally developed unrecognized intangible assets (a patent and a customer list with fair values of $309 and $143, respectively). The following table summarizes current financial information for the Sellers reporting unit:

Carrying Amounts Fair Values
Tangible assets, net $ 155 $ 190
Recognized intangible assets, net 452 510
Goodwill 935 ?
Unrecognized intangible assets 0 452
Total $ 1,542 $ 1,392

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

B. After recognition of any goodwill impairment loss, what are the reported book values for the following assets of Alomars reporting unit Sellers?

Tangible assets

net Goodwill

Patent

Customer list

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