can you help me rephrase this - American Eagle Outfitters (AEO) evaluates the value of leasehold improvements, store fixtures, and operating lease right-of-use (ROU) assets for impairment in accordance with ASC 360, Property, Plant, and Equipment. The evaluation is conducted at the individual retail store level, as this is the lowest level at which cash flows can be identified. Impairment losses are recorded when events indicate that assets might be impaired and projected undiscounted cash flows are less than the carrying amounts of the assets. In such cases, the assets are adjusted to their estimated fair value, and an impairment loss is recorded as a component of operating income (loss). The impairment loss calculation involves management's judgment and assumptions, primarily regarding forecasted revenue. While AEO does not anticipate significant changes in the estimates or assumptions used, any inconsistency between actual results and these estimates could adversely affect consolidated operating results