When an intangible asset is subsequently impaired, its amortization level is adjusted to

take into account the reduced carrying amount of the asset, and possibly a reduced useful
life. The events that could lead entities to test for an impairment loss are circumstances
that indicate that an intangible assets carrying amount may not be recoverable, or at least
once a year. These include significant decrease in the assets market price, changes in the
assets manner of use etc. If the intangible asset is goodwill, then it is periodically
evaluated to see if its value has become impaired. With respect to the reporting unit, if the
carrying value is less than the fair value, then there is no impairment. If carrying value is
more than the fair value, then the impaired loss is the carrying value goodwill less
implied goodwill.