When Testing for Impairment, Several Cash-Generating Units May Be Combined

Multiple Choice

When testing for impairment, several cash-generating units may be combined if

A) The combination is not larger than an operating segment.
B) The units were not previously impaired.
C) The units' exploration efforts have not discovered commercially viable possibilities.
D) There are clear indicators that the carrying amounts of the E&E assets are unlikely to be recovered.