Coca Cola has some bottling equipment which cost $8.5 million, has a book value of $4.1 million, and has estimated future cash flows of $3.7 million expected over its remaining life. The amount to be recorded as a loss equals the $8.5 million cost. the $4.1 million book value. the $.4 million difference between the book value and its future cash inflows the $4.8 million difference between the asset's cost and its future cash flows. zero since there is no impairment