At a minimum your memo should describe: - What assets and liabilities should be included in the "asset group" as dened for purposes of performing the recoverability test? 0 How do the multiple operating scenarios impact the recoverability test? 0 What impact should the potential foreclosure and extinguishment of debt have on the undiscounted cash ows used to perform the recoverability test? - Assuming the analysis prepared in the table is accurate, describe the impairment test and whether or not recognition of impairment is required? If so, how much is the impairment write-down? Which asset will be adjusted? Your memo should be organized as follows: Facts: Issue: Analysis: Conclusion