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Please answer the following questions based on the Columbia Sportswear Company 2017 10-K. (Link to the Columbia's 10K: http://files.shareholder.com/downloads/COLM/6230778634x0x977594/E27E55DB-E7E3-4C4A-BA09-B8BB85FB2893/2018_Combined_Shareholder_Letter_and_10-K.pdf) 11. Is restoration of an impairment

Please answer the following questions based on the Columbia Sportswear Company 2017 10-K.

(Link to the Columbia's 10K: http://files.shareholder.com/downloads/COLM/6230778634x0x977594/E27E55DB-E7E3-4C4A-BA09-B8BB85FB2893/2018_Combined_Shareholder_Letter_and_10-K.pdf)

11. Is restoration of an impairment loss for long-lived assets allowed for an asset held for use? a. Yes b. No

12. Is restoration of an impairment loss for long-lived assets allowed for an asset held for disposal? a. Yes b. No

13. What amount did Columbia Sportswear Company include in SG & A expense as impairment charges for long-lived assets for December 31, 2017? a. $4,171,000 b. $1,401,000 c. $4,310,000 d. $1,550,000

14. Which of the following is not a characteristic of all intangible assets? a. Long-term in nature b. Lack physical existence c. Amortized over the intangible assets legal life d. Represent an entitys rights and privileges

15. Which item is amortized by Columbia Sportswear Company over its estimated useful life? a. Goodwill b. Intangible Assets with finite useful lives c. Intangible Assets with indefinite useful lives d. All of the above e. None of the above

16. What is the net carrying amount (in thousands) for Patents and Purchased Technology for December 31, 2017 for Columbia Sportswear Company? a. $14,198 b. $37,198 c. $3,547 d. $4,877

17. What is the amount (in thousands) of Intangibles assets not subject to amortization for December 31, 2017 for Columbia Sportswear Company? a. $143,731 b. $115,421 c. $129,555 d. $138,584

18. Columbia Sportswear Company acquired 100% of the equity interest in PrAna Living LLC during 2014. How much of the purchase price was allocated to Goodwill (in thousands)? This will take some digging into past 10K reports (hint: Pull the 2014 -10K from the Columbia website under Investor Relations) a. $188,467 b. $193,413 c. $ 65,842 d. $ 54,156

19. When Columbia Sportswear Company acquired 100% of the equity interest in PrAna Living LLC during 2014, how much of the purchase price was allocated to acquired identifiable intangible assets (in thousands)? a. $139,257 b. $114,500 c. $ 54,156 d. $ 65,842

20. The value of goodwill is the excess of a. The purchase price over the fair value of tangible and identifiable intangible net assets acquired. b. The purchase price over the fair value of tangible net assets acquired. c. The purchase price over the carrying value of tangible and identifiable intangible net assets acquired. d. The purchase price over the carrying value of tangible net assets acquired.

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