Identifiable Intangibles and Goodwill, U$.$S$.$ GAAP

International Foods, a U$.$S$.$ company, acquired two companies in $2022.$ As a result, its consolidated financial statements include the following acquired intangibles:

Intangible Asset Date of Acquisition Fair Value at Date of Acquisition Useful Life

Customer relationships January $1,2022$ $$4,000,0004$ years

Favorable leaseholds June $30,20228,000,0005$ years

Brand names June $30,202218,000,000$ Indefinite

Goodwill January $1,2022500,000,000$ N$/$A

Goodwill was assigned to the following reporting units:

Asia $$100,000,000$

South America $150,000,000$

Europe $250,000,000$

Total $$500,000,000$

It is now December $31,2023,$ the end of International Foods$$ accounting year. No impairment losses were reported on any intangibles in $2022.$ Assume that International Foods bypasses the qualitative option for impairment testing of goodwill and indefinite$-$life intangibles. Additional information at December $31,2023$ is as follows:

Intangible Asset Sum of Future Expected Undiscounted Cash Flows Sum of Future Expected Discounted Cash Flows

Customer relationships $$1,200,000$ $$900,000$

Favorable leaseholds $6,000,0004,400,000$

Brand names $14,000,0007,000,000$

Reporting Unit Unit Book Value Unit Fair Value

Asia $$420,000,000$ $$425,000,000$

South America $160,000,000410,000,000$

Europe $520,000,000420,000,000$

Unit book values are already adjusted for appropriate $2023$ amortization and impairment of identifiable intangibles.

Required

Compute $2023$ amortization expense and impairment losses on the above intangibles, following U$.$S$.$ GAAP.

Enter answers in millions, using decimal places when applicable.

Amortization expense$-$identifiable intangibles $?$

Impairment Losses$-$ identifiable intangibles $?$

Goodwill impairment loss $?$

$*$ PLEASE show ALL working steps for IMPAIRMENT LOSSES.

$*$ Answers for these are $2\mathrm{.}6,12\mathrm{.}1,100.$ respectively. $($in millions$)$

I just need help on how to calculate impairment losses.