can you help me rephrase this - American Eagle Outfitters (AEO) initially records its definite-lived intangible assets, mainly trademarks, at their fair value and amortizes them using the straight-line method over a period of 10 to 15 years. These assets undergo impairment testing according to ASC 360 if certain events indicate that their carrying value may not be recoverable. This test involves the estimation of the assets' future cash flows without discounting. Should these cash flows be lower RUNNING HEAD: INDUSTRY AND BUSINESS STRUCTURE 8 than the asset's book value, the asset is considered impaired and is then written down to its fair value. No impairment losses were reported for the periods under review