ASU $2014-02$ is effective for annual periods beginning after December $15,2014,$ and interim periods within annual periods beginning after December $15,2015.$ ASU $2017-04$ is effective for annual periods or any interim goodwill impairment tests in fiscal years beginning after December $15,2021$; early adoption is permitted as of January $1,2017,$ for annual and any interim goodwill impairment tests occurring on or after January $1,2017.$ What should Ride Along consider before deciding whether to adopt the private$-$company alternative in ASU $2014-02?$

Assuming Ride Along adopts the goodwill alternative in ASU $2014-02$ for the fiscal year ending December $31,2017,$ may Ride Along subsequently change its accounting for goodwill and revert to PBE GAAP? If so$,$ how would Ride Along account for this change and what disclosures must it include in the consolidated financial statements?$$

For the questions below, assume Ride Along early adopted ASU $2017-04$ in $2019.$

For the year ended December $31,2019,$ describe $($in detail, including identification of reporting units$)$ the analysis that Ride Along would perform to support whether its goodwill is recoverable or impaired as well as the accounting conclusion reached. If the Company concludes that its goodwill is impaired, what would it record as the amount of the goodwill impairment?$$

Assume Ride Along $($or one of its reporting units$)$ has zero or negative equity. How would Ride Along perform its goodwill impairment assessment?