When assessing indefinite-lived intangible for impairment, can you include any offshoots of the tradename? When we first did the acquisition, there was only one tradename for the product. However, since then there are a bunch of other products that are not using the tradename, but that are associated with it.
Indefinite-lived intangible impairment
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Based on Example 12 in ASC 350-30-55, any cash flows from tradenames or offshoots underlying the original tradename may be combined with the tradename as a single unit of accounting for purposes of impairment testing. This is because they are simply a variation of the original trademark and are typically managed by a single brand manager.