What impairment, if any, exists on this product line? 
Definitions:
Sales Units
The quantity or number of products sold or services rendered by a business during a specific period.
Product Warranty Payable
A liability account that records the estimated amounts a company expects to pay for warranties on products it has sold.
Product Warranty Expense
Costs associated with the repair or replacement of faulty products that have been sold, under the terms of a product warranty.
Estimated Product
A provisional evaluation or calculation of a product's potential production costs, sales value, or impact on the market.
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