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Mayer Corporation owns equipment with a book value of $190,000. The equipment has a fair value less costs to sell of $175,000, and its value-in-use

Mayer Corporation owns equipment with a book value of $190,000. The equipment has a fair value less costs to sell of $175,000, and its value-in-use is $170,000. Mayer should recognize a loss on impairment of -------------------

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