An acquirer made the following entry to report an acquisition, occurring at the beginning of its accounting year: Tangible assets 50,000 Intangible asset: technology 6,000 Goodwill 9,000 Liabilities 40,000 Cash 25,000 Six months after the acquisition, the technology is determined to be worthless. How is this information reported if (1) the new information relates to the value of the technology as of the date of acquisition, and (2) the new information relates to changes in its value since acquisition? Select one