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💨IMPACT LEVEL 1 — MEH

Epstein File EFTA01378085: Asset (DS10)

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This document contains accounting or valuation analysis related to asset fair value assessments. It discusses methodologies for evaluating reporting units and indefinite-lived intangible assets, including annual assessments of discount rates and royalty rates based on projected cash flows, and addresses circumstances that could reduce asset fair value or lead to asset disposition.

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or circumstances change that would more likely than not reduce the fair value of a reporting unit or the fair value of an indefinite-lived intangible **asset**
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royalty DCF analyses, including the discount rate and royalty rate, are assessed annually based on the actual and projected cash flows related to the **asset**
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disposition of the **asset**.

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