The following Trueblood case is recommended for use with this chapter. The case provides an excellent opportunity for class discussion, group projects, and writing assignments. The case, along with Professor’s Discussion Material, can be obtained from the Deloitte Foundation at its website www.deloitte.com/us/truebloodcases. 

Case 12–9: Rough Waters Ahead This case concerns the impairment test for a cruise ship.