Lynn Cocondated enterprise conducted an impaiment review for each of its reporting units. In ts qualitative assessment one particular reporting unit Silveramerged as a candidate for posible goodwill impairment. Siver had recognized net assets with carrying amounts totaling 51.101, including goodwil of S680 Silver's reporting unit fair value asse 51056 and includes two internally developed necognized intangible assets (patent and a customer list with fair values of 5189 and $105, respectively). The amount cony goodwill impairment for Lydia's Silver reporting unit would be 548 55 5254