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What is the FASB Accounting Codification Standard on the orders of impairment testing. Such as Fixed assets test first, intangible after, and goodwill last. Please

What is the FASB Accounting Codification Standard on the orders of impairment testing. Such as Fixed assets test first, intangible after, and goodwill last. Please provide the exact Codification that talks about the order. Thank you!

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