can you help me rephrase this - merican Eagle Outfitters (AEO) assesses the impairment of leasehold improvements, store fixtures, and operating lease right-of-use (ROU) assets following ASC 360, Property, Plant, and Equipment guidelines. This assessment occurs at the individual store level, which is the smallest unit where identifiable cash flows exist. If events suggest these assets may be impaired and their projected undiscounted cash flows fall below their book values, impairment losses are recognized. These assets are then written down to their estimated fair value, and the impairment loss is noted within the operating income (loss)