Pritchett Company recently acquired three businesses, recognizing goodwill in each acquisition. Destin has allocated its acquired goodwill to its three reporting units: Apple, Banana, and Carrot. Pritchett provides the following information in performing the 2011 annual review for impairment:

Which of Pritchett's reporting units require both steps to test for goodwill impairment?

Question

Pritchett Company recently acquired three businesses, recognizing goodwill in each acquisition. Destin has allocated its acquired goodwill to its three reporting units: Apple, Banana, and Carrot. Pritchett provides the following information in performing the 2011 annual review for impairment:
 
Which of Pritchett's reporting units require both steps to test for goodwill impairment?

Quizplus · Accepted Answer

The Answer of Pritchett Company recently acquired three businesses, recognizing goodwill in each acquisition. Destin has allocated its acquired goodwill to its three reporting units: Apple, Banana, and Carrot. Pritchett provides the following information in performing the 2011 annual review for impairment:
 
Which of Pritchett's reporting units require both steps to test for goodwill impairment?

Pritchett Company Recently Acquired Three Businesses, Recognizing Goodwill in Each