Acme Co., a consolidated enterprise, conducted an impairment review for each of its reporting units. In its qualitative assessment, One particular reporting unit, Martel, emerged as a candidate for possible goodwill impairment. Martel has recognized net assets of $1,263, including goodwill of $815. Martel’s fair value is assessed at $1,090 and includes two internally developed unrecognized intangible assets (a patent and a customer list with fair values of $197 and $95, respectively). The following table summarizes current financial information for the Martel reporting unit:

Acme Co., a consolidated enterprise, conducted an impairment review for each of its reporting units. In its qualitative assessment, One particular reporting unit, Martel, emerged as a candidate for possible goodwill impairment. Martel has recognized net assets of $1,263, including goodwill of $815. Martel’s fair value is assessed at $1,090 and includes two internally developed unrecognized intangible assets (a patent and a customer list with fair values of $197 and $95, respectively). The following table summarizes current financial information for the Martel reporting unit:

 

	Carrying Amounts		Fair   Values
Tangible assets, net	$	156	$	215
Recognized intangible assets, net		292		338
Goodwill		815		?
Unrecognized intangible assets		0		292
Total	$	1,263	$	1,090

 

a.	Determine the amount of any goodwill impairment for Acme’s Martel reporting unit. (Input the amount as a positive value.)
b.	After recognition of any goodwill impairment loss, what are the reported book values for the following assets of Acme’s reporting unit Martel? (Leave no cells blank - be certain to enter "0" wherever required.)

 

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