The fortunes of NetWorth, Inc., are in serious jeopardy. Several years ago, NetWorth was the high-technology darling of Wall Street with the business press constantly heaping praises on NetWorth's innovative business model and solid management team. However, the recession during the last 2 years and increasing competition have certainly dampened its future prospects. During the last 18 months, NetWorth has reported only one profitable quarter, and the Board of Directors is calling for a quick return to profitability. With current quarterly results looking disappointing, the CFO has called on you to perform an extensive analysis of all property, plant, and equipment items in an effort to identify the nonproductive assets and improve operational efficiency. After informing the CFO that preliminary results indicated an impairment loss of almost $700 million must be recognized, you are instructed to increase the impairment amount by $300 million and record a $1 billion impairment loss. When you question the increase in the impairment amount, you are told that upper management thought your estimates of the usefulness of the assets were overly optimistic and that they changed several of your estimates, including the discount rate used in measuring the impairment loss. Because the changes resulted in more conservative financial statements, the CFO was sure you would not object. What is your reaction?