please explain this concept step by step, thanks.

CARRYING VALUE FAIR VALUE YEAR 5 REPORTING UNIT DATA 9000 5 17 CASH AR LICENSE PP&E GOODWILL AP 120.000 H (00.000) BO G0 000) 412000 32 MOAR 5 REPORTING UNIT FV 000.000 34 REQUIRED. CALCULATE GOODWILL IMPAIRMENT FOR BOTH PRE AND POST DECEMBER 15, 2019 313 ACCOUNTING PERIO65 889 88 898 89 90 9.1 95 Sheet1 Sheets Type here to search e LE CARRYING VALUE FAIR VALUE 74 YEAR 5 REPORTING UNIT DATA CASH AR LICENSE PP&E GOODWILL AP 25.000 9,000 21.000 262.000 156 000 (60.000) 12 000 9.000 27.000 266,000 72 20 82 2 YEAR 5 REPORTING UNIT EN (60.000) 207 000 (IDENTIFIABLE NET ASSETS) 280 000 84 REQUIRED: CALCULATE GOODWILL IMPAIRMENT FOR 85 BOTH PRE AND POST DECEMBER 15, 2019 18 ACCOUNTING PERIODS 88 REQUIRED: DETERMINE IF GOODWILL IMPAIRMENT EXISTS 20 90 2 FAIR VALUE CARRYING VALUE DIFFERENCE 1380000 412 000 (32 000) PAIRMENT EXISTS 92 REQUIRED. CALCULATE GOODWILL IMPAIRMENT FAIR VALUE FAIR VALUE IMPLEO COODWILL 380 000 (267.000) 113.000 IDENTIFIABLE NET ASSETS 90 IMPAIRMENT 42.000 98 NOTE: REVISED IMPAIRMENT RULES FOR PUBLIC SEC FILERS FOR ACOUNTING PERIODS BEGINNING AFTER DECEMBER 15TH, 2019 90 100 FAIR VALUE 380.000 101 CARRYING VALUE 112 000 102 IMPAIRMENT 32 000 GW IMPAIRMENTS LESS GIVEN INCREASE IN LICENSE Sheet2 Sheets