Crane Construction & Paving expanded its business by purchasing Alcott Maintenance, a division that provides road mainten services. The division was purchased three years ago for $3,286,000 and has been identified as a reporting unit. The net assets for the division including goodwill are as follows: Cash Accounts Receivables Inventory Property, Plant & Equipment Goodwill Accounts Payable Unearned Revenue Net assets, at carrying amounts A $234,000 278,000 782,000 1,037,000 1,330,000 (137,000) (77,000) $3,447,000 The fair value of the Alcott Maintenance Division reporting unit as a whole is estimated to be $3,167,000. Management determines that the unit's value in use is $3.260.000

Crane Construction \& Paving expanded its business by purchasing Alcott Maintenance, a division that provides road maintenance services. The division was purchased three years ago for $3,286,000 and has been identified as a reporting unit. The net assets for the division including goodwill are as follows: The fair value of the Alcott Maintenance Division reporting unit as a whole is estimated to be $3,167,000. Management determines