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In 2019, Alliant Corporation acquired Centerpoint Inc

Accounting

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In 2019, Alliant Corporation acquired Centerpoint Inc. for $422 million, of which $62 million was allocated to goodwill. At the end of 2021, management has provided the following information for a required goodwill impairment test: 
Fair value of Centerpoint Inc. = $330 million
Book value of Centerpoint's net assets (excluding goodwill) = 298 million
Book value of Centerpoint's net assets (including goodwill) = 360 million 
  
Required:
 1) Determine the amount of the impairment loss. (Negative amount should be indicated by a minus sign. Enter your answer in millions (i.e., 10,000,000 should be entered as 10)). 
2) Determine the amount of the impairment loss assuming that the fair value of Centerpoint is $392 million. (Enter your answer in millions (i.e., 10,000,000 should be entered as 10)).