Goodwill of a reporting unit shall be tested for impairment between annual tests if an event occurs or circumstances change that would more likely than not reduce the fair value of a reporting unit below its carrying amount. Additionally, if the carrying amount of a reporting unit is zero or negative, goodwill of that reporting unit shall be tested for impairment on an annual or interim basis if an event occurs or circumstances exist that indicate that it is more likely than not that a goodwill impairment exists. (a) through (g)includes examples of such events and circumstances, and includes additional factors to consider when the carrying amount of a reporting unit is zero or negative.  describe the process for making these evaluations and also summarize the paragraph.