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Question - Recording Entry for Impairment of Intangible Assets - Eastwood Co. is evaluating the following two intangible assets for impairment at year-end.
Intangible Asset
Carrying Value
Future Estimated Net Cash Flows
Fair Value
Patent
$65,000
$50,000
$35,000
Trademark
10,000
No foreseeable limit
12,000
Required - Record any journal entries required to recognize impairment of the intangible assets.
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