Why this is mistaken
The module supplies a reporting unit so the arithmetic stays bounded. A real entity must document the unit from its organizational facts and current guidance rather than borrowing a segment or legal-entity label.
Where to watch
When this mistake may appear
- Goodwill is assigned after the acquired legal entity has been integrated into other operations.
Check your work
Your work may contain this mistake if:
- The impairment schedule changes units without an organizational and authority analysis.