Question: Determine Reporting Unit Impairment by Location Reporting Unit Unit Book Value Unit Fair Value Asia $420,000,000 $425,000,000 South America 160,000,000 410,000,000 Europe 520,000,000 420,000,000 Intangible

Determine Reporting Unit Impairment by Location Reporting Unit Unit Book Value Unit Fair Value Asia $420,000,000 $425,000,000 South America 160,000,000 410,000,000 Europe 520,000,000 420,000,000 Intangible Asset Date of Acquisition Fair Value at Date of Acquisition Useful Life Customer relationships January 1, 2022 $4,000,000 4 years Favorable leaseholds June 30, 2022 8,000,000 5 years Brand names June 30, 2022 18,000,000 Indefinite Goodwill January 1, 2022 500,000,000 N/A

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