Companies Are Supposed to Write-Down Value of Assets If a Permanent

question 51

Multiple Choice

Companies are supposed to write-down value of assets if a permanent impairment of value or loss of utility occurs. If a company writes down its assets this year the effect on: $$\begin{array} { | l | c | c | } \hline & \text { This year's ROA } & \text { Next year's ROA } \\\hline \text { A) } & \text { Increased } & \text { No change } \\\hline \text { B) } & \text { Decreased } & \text { No change } \\\hline \text { C) } & \text { Decreased } & \text { Decreased } \\\hline \text { D) } & \text { Decreased } & \text { Increased } \\\hline\end{array}$$

• A) Option A
• B) Option B
• C) Option C
• D) Option D

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Definitions:

High Intelligence

The possession of elevated cognitive abilities or an above-average score on various standardized tests designed to measure intelligence.

Cognitive Model

A framework in psychology that explains mental processes, behaviors, and disorders through the examination of mental functions and thought processes.

Unconditioned Stimulus

An unconditioned stimulus is a stimulus that naturally and automatically triggers a response without prior learning.

Stimulus Discrimination

The ability to distinguish between different stimuli, even if they are similar, often used in the context of learning and behavior modification techniques.