Taking an impairment charge due to a decrease in the value of a long-lived depreciable asset is least likely,in the period the impairment is recognized ,to reduce a firm's:
  A net income
  B operating income
  C taxes payable

答案是C，我觉得没问题。但是B选项，Impairment应该属于Unusual or infrequent items，是否会影响operating income呢？
如果是Extroadinary items的话是肯定不会放在Operating income 里面的吧（GAAP）。请各位达人指点一下。