Regular Corp. has four divisions. One of​ them, Zolo​ Products, was acquired on January​ 1, 2016, for​ $400,000,000, and recorded goodwill of​ $50,000,000 as a result of that purchase. At December​ 31, 2016, Zolo Products had a fair value​ (including goodwill) of​ $379,000,000. The carrying value of the​ company's net assets at December​ 31, 2016 was​ $356,000,000 (including​ goodwill). What amount of loss on impairment of goodwill should Regular record in​ 2016? A. ​$21,000,000 B. ​$44,000,000 C. ​$23,000,000 D. 0

For each of the following users of financial accounting information and managerial accounting information, specify whether the user would primarily use financial accounting information or managerial accounting information or both: 1. sec examiner 2. bookkeeping department 3. division controller 4. external auditor (public accounting firm) 5. loan officer at the company's bank 6. state tax agency auditor 7. board of directors 8. manager of the service department 9. wall street analyst 10. internal auditor 11. potential investors 12, current stockholders 13. reporter from the wall street journal 14. regional division managers