The following information is available for the assets of Saman Ltd

$.$

$$at December

$3$

$1$

$,$

$$Year

$5$

:

$$

$$ Carrying Amount Fair Value

Tangible assets

$($

net

$)$

$$ $

$1$

$,$

$1$

$7$

$0$

$$ $

$1$

$,$

$1$

$8$

$5$

$$

Recognized intangible assets

$($

net

$)$

$6$

$7$

$5$

$5$

$2$

$5$

$$

Internally developed patent

$0$

$9$

$3$

$$

Goodwill

$4$

$3$

$1$

$$

Total $

$2$

$,$

$2$

$7$

$6$

$$

$$

Required:

The following

$3$

$$parts are independent situations.

$$

Part A

$.$

$$Assume that the total fair value for all of Saman

$$

s assets as a group is $

$1$

$,$

$9$

$7$

$0$

$.$

$$

$($

a

$)$

$$Calculate the total impairment loss for Year

$5$

$.$

$($

Input the value as positive number. Omit $ sign in your response.

$)$

$$

Total impairment loss $

$$

$($

b

$)$

$$After recognizing any impairment loss in

$($

a

$)$

$,$

$$what are the reported carrying amounts for assets listed above?

$($

Leave no cells blank

$-$

$$be certain to enter

$"$

$0$

$"$

$$wherever required. Omit $ sign in your response.

$)$

$$

$$

Tangible assets, net $

Recognized intangible assets, net

Internally developed patent

Goodwill

Total $

$$

Part B

$.$

$$Assume that the total fair value for all of Saman

$$

s assets as a group is $

$1$

$,$

$4$

$8$

$3$

$.$

$$

$($

a

$)$

$$Calculate the total impairment loss for Year

$5$

$.$

$($

Input the value as positive number. Omit $ sign in your response.

$)$

$$

Total impairment loss $

$$

$($

b

$)$

$$After recognizing any impairment loss in

$($

a

$)$

$,$

$$what are the reported carrying amounts for assets listed above?

$($

Leave no cells blank

$-$

$$be certain to enter

$"$

$0$

$"$

$$wherever required. Do not round intermediate calculations. Round final answers to the nearest dollar amount. Omit $ sign in your response.

$)$

$$

$$

Tangible assets, net $

Recognized intangible assets, net

Internally developed patent

Goodwill

Total $

$$

Part C

$.$

$$Assume that Cyrus acquired all of Saman

$$

s assets for $

$1$

$,$

$9$

$7$

$0$

$$as a business acquisition.

$$

$($

a

$)$

$$Determine the amount to allocate to each of the assets listed above on the date of acquisition.

$($

Omit $ sign in your response.

$)$

$$

$$

Tangible assets, net $

Recognized intangible assets, net

Internally developed patent

Goodwill

Total $