I hudson Corp. operates several factories that manufacture medical equ versity of Houston - Downtown Campus - SPR(18) - ACC 3301 :: CPA FAR Review Course factories have a historical cost of $200 million. Near the end of the compa change in business climate related to a competitor's innovative products indi Hudson's management that the $170 million carrying amount of the assets factories may not be recoverab may not be recoverable. Management identified cash flows from this factory and estimated that the undiscounted future cash flows over the remaining useful lite or in would be $150 million. The fair value of the factory's assets is reliably estimated to be million. The change in business climate requires investigation of possible impairment. w of the following amounts is the impairment loss? manufacture medical equipment. The ear the end of the company's fiscal year, a innovative products indicated to I carrying amount of the assets of one of Hudson's