Pelota Company recently acquired several businesses and recognized goodwill in each acquisition. Pelota allocated the resulting...

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Pelota Company recently acquired several businesses and recognized goodwill in each acquisition. Pelota allocated the resulting goodwill to its three reporting units: R-one, R- two, and R-three. Pelota opts to skip the qualitative assessment and therefore performs a quantitative goodwill impairment review annually. In its current-year assessment of goodwill, Pelota provides the following individual asset and liability carrying amounts for each of its reporting units: Carrying Amounts Items R-one R-two Tangible assets $247,000 $294,000 R-three $182,000 Trademark 187,000 Computer software 134,250 Unpatented technology 194,000 Licenses 131,500 Copyrights 74,000 Goodwill Liabilities 189,750 (53,750) 196,700 94,000 The total fair values for each reporting unit (including goodwill) are $694,850 for R-one, $766,750 for R-two, and $754,050 for R-three. To date, Pelota has reported no goodwill impairments. Required: How much goodwill impairment should Pelota report this year for each of its reporting units? R-one R-two R-three Goodwill impairment loss Pelota Company recently acquired several businesses and recognized goodwill in each acquisition. Pelota allocated the resulting goodwill to its three reporting units: R-one, R- two, and R-three. Pelota opts to skip the qualitative assessment and therefore performs a quantitative goodwill impairment review annually. In its current-year assessment of goodwill, Pelota provides the following individual asset and liability carrying amounts for each of its reporting units: Carrying Amounts Items R-one R-two Tangible assets $247,000 $294,000 R-three $182,000 Trademark 187,000 Computer software 134,250 Unpatented technology 194,000 Licenses 131,500 Copyrights 74,000 Goodwill Liabilities 189,750 (53,750) 196,700 94,000 The total fair values for each reporting unit (including goodwill) are $694,850 for R-one, $766,750 for R-two, and $754,050 for R-three. To date, Pelota has reported no goodwill impairments. Required: How much goodwill impairment should Pelota report this year for each of its reporting units? R-one R-two R-three Goodwill impairment loss