N2005, anthara inc. acquired sathya inc. for $1,200 million when the fair value of net assets (assets minus liabilities) of sathya was $955 million. at the end of 2006, the net assets including goodwill, from anthara’s acquisition of sathya had a book value of $720 million. at this date the fair value of sathya was assessed to be $700 million, while the fair value of sathya excluding goodwill was assessed to be $550 million. compute the amount of impairment loss that anthara should record for goodwill at the end of 2006.

Acontractor was awarded a purchase order for commercial items for $1.5 million under the authority of far subpart 13.5. the purchase order was issued in november 2010 and containedall applicable clauses that were current as of the date of the purchase order. under the purchase order, the contractor is required to comply with a small business subcontracting plan that contains all of the required elements. which of the following is true? a.the contractor must submit a standard form 294, subcontracting report for individual contracts. b.the contractor must submit an individual subcontracting report through the electronic subcontracting reporting system (esrs). c.the contractor may submit either an sf 294 or report its subcontracting through esrs. d.the contractor is not required to submit any subcontracting reports.