Desert Company acquired Mountain Products on January 1, 2019, for $6,400,000, and recorded goodwill of $1,400,000 as a result of the purchase. At December 31, 2020, the Mountain Products Division had a fair value of $5,550,000. The net identifiable assets of the Division (including goodwill) had a book value of $5,220,000 at that time. What amount (if any) should Desert recognize as the loss on impairment of goodwill in 2020?

Craig complained to his friend jess that a class was too hard and he believed that the teacher was not being fair with his grading standards. jess replied, "craig, you really have an attitude problem." what is the relationship between the manner that the term attitude is used in common conversation and the how it is defined in consumer behavior? there is no relationship. common usage is not the same as attitudes as seen by the researchers who study consumer behavior. the term attitude is widely used in popular culture in much the same way it is used in studying consumer behavior. they are different in that popular culture does not recognize that attitudes are temporary. otherwise the usage is the same. they are similar except that popular culture assumes that attitudes are related to beliefs, and research scientists have shown that there is no such relationship.