Assets with a cost of $200,000. Purchased on January 1,2016 and beat on a straight line basis for 5 years with an estimated residual value of 540,000 . The company conducted an Impairmerit review on December 31 , 2017 and lost sight of the fact that the asset will provide cash flow. As follows The cash flow for 2020 includes an estimated residual value of $40,000. This asset may be in