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Purchase Company recently acquired several businesses and recognized goodwill in each acquisition. Purchase has allocated the resulting goodwill to its three reporting units: RU-1, RU-2,

Purchase Company recently acquired several businesses and recognized goodwill in each acquisition. Purchase has allocated the resulting goodwill to its three reporting units: RU-1, RU-2, and RU-3. Purchase opts to skip the qualitative assessment and therefore performs a quantitative goodwill impairment review annually.

In its current-year assessment of goodwill, Purchase provides the following individual asset and liability carrying amounts for each of its reporting units:

Carrying Amounts
RU-1 RU-2 RU-3
Tangible assets $181,000 $246,000 $186,000
Trademark 197,000
Customer list 138,000
Unpatented technology 234,000
Licenses 91,500
Copyrights 73,500
Goodwill 186,600 206,950 134,500
Liabilities (44,500)

The total fair values for each reporting unit (including goodwill) are $632,700 for RU-1, $743,050 for RU-2, and $748,750 for RU-3. To date, Purchase has reported no goodwill impairments.

How much goodwill impairment should Purchase report this year for each of its reporting units?

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