Companies Are Supposed to Write-Down Value of Assets If a Permanent

Companies are supposed to write-down value of assets if a permanent impairment of value or loss of utility occurs. If a company writes down its assets this year, the effect on: $\quad$$\quad$$\quad$$\text {This year's ROA}$ $\quad$$\text {Next year's ROA}$
A. $\quad\quad\quad\text { Increased }\quad\quad \quad \text { No change }$
B. $\quad \quad \quad \text { Decreased }\quad \quad \quad \text { No change }$
C. $\quad \quad \quad \text { Decreased }\quad \quad \quad \text { Decreased }$
D. $\quad \quad \quad \text { Decreased }\quad \quad \quad \text { Increased }$

A) Option A
B) Option B
C) Option C
D) Option D