One of the assets, Building B, has been pledged as collateral for a loan. In addition, due the emergence of newer technology, an impairment test was required for Equipment D. The test was conducted at the end of 2022, after year-end depreciation had been recorded for this asset. (As such, any

adjustment would be based on the asset's carrying value at year end.) Analyses revealed that the undiscounted sum of future cash flows from continued use of the asset was $135,000, and its fair value, based on an independent appraisal, as of 12/31/2022 was $118,000.

I need the final adjustment for Equipment D since this was a lost for this asset