performing step one of the Goodwill Impairment Testing we will consider two separate reporting units. The first reporting unit is the business component Medical-Surgical. Step one involves comparing the carrying value (including goodwill) with the fair value of the reporting unit.
Carrying Value without Goodwill Carrying Value of Goodwill Total Carrying Value including Goodwill
$118,800,000 3,200,000 $122,000,000
Fair Value Difference Carrying Value including Goodwill
$125,000,000 FV > CV
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