Evett and sternard reports an asset impairment charge in 2007. which of the following statements best captures the implications of asset impairment charges (write-offs)? plant assets are deemed to be impaired if their market value is less than their book value, even if temporary. we should treat these write-downs as recurring (operating) items because future write-downs are inevitable. plant assets are deemed to be impaired if the undiscounted expected future cash flows from those assets are not sufficient to recover their net book value. we should treat these write-downs as recurring (operating) items because future write-downs are inevitable. plant assets are deemed to be impaired if their market value is less than their book value, even if temporary. we should treat these write-downs as transitory. plant assets are deemed to be impaired if the undiscounted expected future cash flows from those assets are not sufficient to recover their net book value. because assets impairment charges are arguably nonrecurring, one might use this to justify treating them as transitory items for analysis purposes.