问题如下：
If a firm recognized an impairment of its long-lived depreciable asset in this year, which of the following statement would be least appropriate?
选项：
A. The recognition would decrease the pretax income in this year.
B. The recognition would not change the tax payable in this year.
C. The recognition would increase the COGS in this year.
解释：
C is correct.
Impairment charges should be recognized as a loss before tax rather than an increase of COGS---an item would be recgnized in the inventory writedown.
The taxpayable would only be changed when the loss was realized.
弄不清楚选项A和B应该互相对应吧？减值损失导致pretax income下降，tax payable不就下降了吗？
