问题
单项选择题
Harding Corp. has a permanently impaired asset. The difference between its carrying value and the present value of its expected cash flows should be written down immediately and:（）
A. reported as a non-operating loss before computation of net income.
B. reported as a separately disclosed loss net of tax effect, if any, due to a change in accounting method.
C. reported as an operating loss.
答案
参考答案：C
解析：
Impairment write-downs are reported losses "above the line" and are included in the computation of income from continuing operations.