its carrying value exceeds expected future cash flows.

NO.PZ2024011002000091 问题如下 Assume U.S. GAapplies unless otherwise note analyst terminethe following information concerning Franklin, Inc.’s stamping machine:of cember 31,2004, the stamping machine is expecteto generate $1,500,000 per yefor fivemore years anwill then solfor $1,000,000. The stamping machine is: A.impairebecause its carrying value excee expectefuture cash flows. B.impairebecause expectesalvage value hcline C.Not impairebecause annuexpecterevenue excee annupreciation. The carrying value of the stamping machine is its cost less accumulatepreciation. preciation taken through 2004 w(($22,000,000 - $4,000,000) / 12*7 =) $10,500,000 so carrying value is ($22,000,000 - $10,500,000 =) $11,500,000. Because the $11,500,000 carrying value is more thexpectefuture cash flows of ((5*$1,500,000) + $1,000,000 =) $8,500,000, the stamping machine is impaire 残值降低了所以贱卖了，这样理解不对吗？

NO.PZ2024011002000091 问题如下 Assume U.S. GAapplies unless otherwise note analyst terminethe following information concerning Franklin, Inc.’s stamping machine:of cember 31,2004, the stamping machine is expecteto generate $1,500,000 per yefor fivemore years anwill then solfor $1,000,000. The stamping machine is: A.impairebecause its carrying value excee expectefuture cash flows. B.impairebecause expectesalvage value hcline C.Not impairebecause annuexpecterevenue excee annupreciation. The carrying value of the stamping machine is its cost less accumulatepreciation. preciation taken through 2004 w(($22,000,000 - $4,000,000) / 12*7 =) $10,500,000 so carrying value is ($22,000,000 - $10,500,000 =) $11,500,000. Because the $11,500,000 carrying value is more thexpectefuture cash flows of ((5*$1,500,000) + $1,000,000 =) $8,500,000, the stamping machine is impaire 除12*7 的部分，没有特别理解

NO.PZ2024011002000091 问题如下 Assume U.S. GAapplies unless otherwise note analyst terminethe following information concerning Franklin, Inc.’s stamping machine:of cember 31,2004, the stamping machine is expecteto generate $1,500,000 per yefor fivemore years anwill then solfor $1,000,000. The stamping machine is: A.impairebecause its carrying value excee expectefuture cash flows. B.impairebecause expectesalvage value hcline C.Not impairebecause annuexpecterevenue excee annupreciation. The carrying value of the stamping machine is its cost less accumulatepreciation. preciation taken through 2004 w(($22,000,000 - $4,000,000) / 12*7 =) $10,500,000 so carrying value is ($22,000,000 - $10,500,000 =) $11,500,000. Because the $11,500,000 carrying value is more thexpectefuture cash flows of ((5*$1,500,000) + $1,000,000 =) $8,500,000, the stamping machine is impaire 这题能否下？