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If the book value is 170; the undiscounted future cash flow is 150; and the fair value is 135: How much is the impairment

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If the book value is 170; the undiscounted future cash flow is 150; and the fair value is 135: How much is the impairment loss? a. 0 b.20 C. 15 d. 35 e. none of the above

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