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L C Great and WholA c 21 TASH C ation Cha C Your Creat-undeW New%20folder/Project%201.pdf - + Fit to width Page view A Rea 2.

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L C Great and WholA c 21 TASH C ation Cha C Your Creat-undeW New%20folder/Project%201.pdf - + Fit to width Page view A Rea 2. Keith Kaplan recently joined Garvey Company as a staff accountant in the controller's office. Garvey Company provides warehousing services for companies in several cities in the northeast. The location in Bridgewater, MA has not been performing well due to increased competition and the loss of several customers that have recently gone out of business. Keith's department manager suspects that plant and equipment may be impaired and wonders whether those assets should be written down. Given the company's prior success, this issue has never arisen in the past and Keith has been asked to conduct some research on this issue. Write a formal business memo to the CEO, Eddie Garvey, in good form, answering the following questions. Be sure to provide codification references. a. What is the authoritative guidance for asset impairments? Briefly explain the types of transactions to which the standard applies b. Give several examples of events that would cause an asset to be tested for impairment. Does it appear that Garvey should perform an impairment test? Explain. c. What is the best evidence of fair value? Describe alternate methods of estimating fair value. 0 EW L C Great and WholA c 21 TASH C ation Cha C Your Creat-undeW New%20folder/Project%201.pdf - + Fit to width Page view A Rea 2. Keith Kaplan recently joined Garvey Company as a staff accountant in the controller's office. Garvey Company provides warehousing services for companies in several cities in the northeast. The location in Bridgewater, MA has not been performing well due to increased competition and the loss of several customers that have recently gone out of business. Keith's department manager suspects that plant and equipment may be impaired and wonders whether those assets should be written down. Given the company's prior success, this issue has never arisen in the past and Keith has been asked to conduct some research on this issue. Write a formal business memo to the CEO, Eddie Garvey, in good form, answering the following questions. Be sure to provide codification references. a. What is the authoritative guidance for asset impairments? Briefly explain the types of transactions to which the standard applies b. Give several examples of events that would cause an asset to be tested for impairment. Does it appear that Garvey should perform an impairment test? Explain. c. What is the best evidence of fair value? Describe alternate methods of estimating fair value. 0 EW

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