问题如下：
The patent of Firm A was impaired last year. Net income of Firm A in this year will be:
选项：
A. no change compared to not taking the impairment charge.
B. higher compared to not taking the impairment charge.
C. lower compared to not taking the impairment charge.
解释：
B is correct.
Patent is an example of intangible asset with finite useful lives, which should be amortized. Since the impairment charge lower the carrying value of the patent, the amortization expense in this year is reduced. This will increase the net income of the firm.
这一题的题干描述的有点绕，但考点其实很简单。
它的意思是说有一个finite-lived identifiable intangible asset（其实考察的是这个无形资产需要摊销），如果进行了减值之后的NI和没有进行减值的NI比较会是怎样的。
如果减值了，那么无形资产的账面价值就下降，那么需要摊销的金额也下降，所以以后的NI相对于没有减值的NI会上升。
还是不理解，我明白去年摊销了今年的价值低摊销的少ni就高，但是是与去年没摊销的比，去年没摊销的今年就一定要摊销吗，今年不摊销ni更高呀