why should a capital asset identified with an indicator of impairment be tested for impairment to determine whether or not two factors are present

Why should a capital asset identified with an indicator of impairment be tested for impairment to determine whether or not two factors are present? Why should a capital assetidentified with an indicator of impairment be tested for impairment to determine whether or not two factors are present? Why should a capital assetidentified with an indicator of impairment be tested for impairment to determine whether or not two factors are present

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