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 Unit book values are already adjusted for appropriate 2023 amortization and impairment of identifiable intangibles. Required Compute 2023 amortization expense and impairment losses on the above intangibles, following U.S. GAAP.