Cubs County built a minor league baseball stadium with a 30-year estimated useful life five years ago. Major league baseball eliminated several minor league baseball teams, including the tenant of Cubs County stadium. Which of the following should be considered in determining whether an impairment exists?

No other uses have been identified for the stadium.

There is no evidence to suggest that the reduction in rental of the stadium will betemporary.

Cubs County would not have made this large investment if it did not expect to have a major league tenant for the life of the stadium.

All of the aboveare factors in determining impairment.