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Intangible Assets and Goodwill Amortization and impairment in early 2011. Bowen Company acquired a new business unitina merger Alocation of the action course in pred

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Intangible Assets and Goodwill Amortization and impairment in early 2011. Bowen Company acquired a new business unitina merger Alocation of the action course in pred tobom Intangible Asset Fair Value Estimated Value CU ya Berecede DODOU 12 yan indomanime 1.500.000 den Good 20.000 Indente The goodwill assigned entirely to the quired business impairment reviews at the end of 2011 and 2012 did not identify any impairments. After the business suffered a downturn during 2011 the year and reviewed the fine Information 1. Customer lists are estimated to have undiscounted future cash flows of $300.000 and discounted future cash flows of $216.000 2. Developed technology is estimated to have undiscounted future cash flows of $600,000 and discounted future cal flows of 504700 3. The internet domain name is estimated to have undiscounted future cash flows of $1,200,000 and discounted future cash flows of 900.000, 4. Because of the economic downtum Bowen bypassed qualitative assessment of the business unit. The accured Butints unit has a fair value of $20.400.000, and a carrying amount at 522,200,000 Determine tower's amortization expense and impairment writer off for 2013 Summary Anotacion en 2001 Customers 0 x Developed teha Tocal 180,000 imbaitment witors for 2012 Developed technology perne domain nam Good 1.100.000 5 1 Intangible Assets and Goodwill Amortization and impairment in early 2011. Bowen Company acquired a new business unitina merger Alocation of the action course in pred tobom Intangible Asset Fair Value Estimated Value CU ya Berecede DODOU 12 yan indomanime 1.500.000 den Good 20.000 Indente The goodwill assigned entirely to the quired business impairment reviews at the end of 2011 and 2012 did not identify any impairments. After the business suffered a downturn during 2011 the year and reviewed the fine Information 1. Customer lists are estimated to have undiscounted future cash flows of $300.000 and discounted future cash flows of $216.000 2. Developed technology is estimated to have undiscounted future cash flows of $600,000 and discounted future cal flows of 504700 3. The internet domain name is estimated to have undiscounted future cash flows of $1,200,000 and discounted future cash flows of 900.000, 4. Because of the economic downtum Bowen bypassed qualitative assessment of the business unit. The accured Butints unit has a fair value of $20.400.000, and a carrying amount at 522,200,000 Determine tower's amortization expense and impairment writer off for 2013 Summary Anotacion en 2001 Customers 0 x Developed teha Tocal 180,000 imbaitment witors for 2012 Developed technology perne domain nam Good 1.100.000 5 1

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