1. StrengthOver Inc. was acquired by SleepEasy Inc. in 2012. At the time of acquisition, the limited life technology held by StrengthOver was valued at $65 million. A number of years later, at the end of 2015, the StrengthOver reporting unit experienced a 50% decrease in sales, which was considered to be a "triggering event". At that time, after four years of amortization, the carrying value of the technology was $47,000,000. The company is deliberating the impairment of the technology and an expert has drafted the analysis below. All numbers in this table are in thousands, i.e. $43,000 in the table below means $43,000,000.