Presented below are two independent cases related to available-for-sale debt investments. Case 1 Case 2 Amortized cost $37,020 $101,200 Fair value 27,060 110,650 Expected credit losses 21,600 93,050 For each case, determine the amount of impairment loss, if any. (If no loss, please enter 0. Do not leave any fields blank.) Case 1 Impairment Loss $ Case 2 Impairment Loss $

Case 1 = $9,960

Case 2 = No impairment

Explanation:

Impairment loss arises when the fair value of an asset is less than the carrying value / amortized value of the asset.

                                        Case 1    Case 2

Amortized cost                $37,020  $101,200

Fair value                         $27,060  $110,650

Expected credit losses   $21,600   $93,050

Case 1

Impairment loss = Amotized cost - Fair value = 37,020 - 27,060 = $9,960

Cash 2

In this case the fair value is more than the amortized cost. There is no impairment in this case.

the definition of a small business is an independently owned and operated company that is limited in size and in revenue depending on the industry. a local bakery that employs 10 people is an example of a small business. a manufacturing facility that employees less than 500 people is an example of a small business.

among other factors, composers started writing dynamic markings in their scores because "new instruments allowed for more dynamic ranges and contrast."

dynamics allude to the loudness or softness of music. dynamics offer an approach to demonstrate articulation in sheet music. they to drive the enthusiastic substance of music through volume and force. maybe you could alter both the volume and the shading profundity on your screen at the same time. we can likewise think about the force side of elements as the quality of a note. a few notes are intended to be played delicately and gently, while others are intended to be played all the more firmly.  

some dynamics markings have a letter 'm,' which remains for mezzo, signifying 'medium.' so a mezzo piano unique stamping resembles this (mp) and intends to play medium calm, while a mezzo specialty dynamic resembles this (mf) and intends to play medium loud.