If the Recoverability test indicates an impairment, the loss for an asset held for use is the amount by which the carrying amount of the asset exceeds Question 15 options:

The fair value of the asset

The book value of the asset

The sum of the expected future cash flows (undiscounted) from the use of the asset and its disposition

The historical cost of the asset

Is restoration of an impairment loss for PP&E allowed for an asset held for use?

	Yes
	No

Did The Walt Disney Company recognize a material impairment charge for long-lived assets in the fiscal year 2018?

	Yes
	No

Which item is amortized by The Walt Disney Company over its estimated useful life in 2018?

	Goodwill
	Intangible Assets
	All of the above
	None of the above