U.S. GAAP requires that fixed assets be assessed for possible "impairment". The following events might lead to an "impairment analysis" being conducted, EXCEPT for: A significant adverse change in legal factors or in the business climate that affects the value of an asset. All answers would qualify as a reason to prepare an impairment analysis. A significant decrease in the fair value of an asset. A significant change in the manner in which an asset is used.

U.S. GAAP requires that fixed assets be assessed for possible impairment". The following events might lead to an "impairment analysis" being conducted, EXCEPT for: A significant adverse change in legal factors or in the business climate that alfects the value of an asset. An answiers would qualify te a teaten to prepste an impitiment analysis. A significant decrease in the fair value of an asset