APG Corp. determines that its property, plant, and equipment and its finite-lived intangibles are part of one asset group for the purposes of impairment testing. On October 31, 20X1, in connection with its required annual impairment assessment for its indefinite-lived intangibles and goodwill, APG Corp. determines that it has experienced a triggering event for those assets. APG Corp. further determines that the triggering event also indicates that certain of its definite-lived intangible assets and long-lived tangible assets may not be recoverable and should also be tested for impairment