Buerhle Company needs to determine if its indefinite-life intangibles other than goodwill have been impaired and should be reduced or written off on its balance sheet. The impairment test(s) to be used is (are) 
Definitions:
Detailed Concepts
Complex ideas or topics that require in-depth explanation and understanding due to their intricate nature.
Major Characters
Principal or leading figures in a narrative, play, film, or other story who play a significant role in the unfolding of the plot.
Life's Meaning
The significance, purpose, or value of human life, often a subject of philosophical, religious, and existential inquiry.
Major Conflicts
Significant disputes or confrontations between different parties or countries, often involving military action or political discord.
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