Below is my homework problem that I am having difficulties with. From everything I can see, the missing goodwill fair value amount should be 1184 - 154 - 453 - 384 which equals 193. To determine the impairment (carrying value - fair value) I would subtract the 193 from 705 to get 512. Is this not correct? Alomar Co., a consolidated enterprise, conducted an impairment review for each of its reporting units. In its qualitative assessment, one particular reporting unit, Sellers, emerged as a candidate for possible goodwill impairment. Sellers had recognized net assets with carrying amounts totaling $1,192, including goodwill of $705. Seller's reporting unit fair value is assessed at $1,184 and includes two internally developed unrecognized intangible assets (a patent and a customer list with fair values of $272 and $112, respectively). The following table summarizes current financial information for the Sellers reporting unit: Carrying Fair Amounts Values Tangible assets, net $103 $154 Recognized intangible assets, net 384 453 Goodwill 705 ? Unrecognized intangible assets 384 a. Determine the amount of any goodwill impairment for Alomar's Sellers reporting unit