can you help me rephrase this - American Eagle Outfitters (AEO) records definite-lived intangible assets, primarily trademarks, at fair value initially, with straight-line amortization over 10 to 15 years. These assets are evaluated for impairment under ASC 360 when events suggest the carrying value may not be recoverable. The evaluation involves estimating undiscounted future cash flows. If these cash flows are less than the asset's carrying amount, the asset is impaired and adjusted to its fair value. No impairment charges were recorded for the periods presented. Goodwill is evaluated for impairment at least annually and when certain triggering events occur, per ASC 350. If the carrying value of a reporting unit exceeds its fair value, an impairment charge is recorded based on the difference