2. Impairment of Intangibles Assets PepsiCo, Inc. discussed their impairment policy in 2019 10-K. Specifically, PepsiCo states: "A change in our estimates and underlying assumptions regarding the future performance of our businesses can result in an impairment charge that materially affects our results of operations." Read the related information in the annual report, and answer the following questions. 2.a. How often do PepsiCo conduct impairment tests on their goodwill, indefinite-lived intangible assets, as well as other investments and other long-lived assets during a fiscal year? 2.b. What are the factors PepsiCo consider in determining if an impairment of goodwill, indefinite-lived intangible assets, as well as other investments and other long-lived assets occurs