For December 31, 2015, using your judgment, perform an analysis of the need for an impairment of the production facilities and the amount of impairment loss to be recorded, if any. In performing your analy- sis, you should use an excel spreadsheet to support any calculations. Document your judgment in a draft memorandum format that you will provide to the CFo (not to exceed three pages). Be sure to include specific references to the applicable guidance and quote the applicable guidance. Also attach your excel spreadsheet with your calculations.