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: $$\begin{array} { | l | c | c | } \hline & \text { This year's ROA } & \text { Next year's ROA } \\\hline \text { A) } & \text { Increased } & \text { No change } \\\hline \text { B) } & \text { Decreased } & \text { No change } \\\hline \text { C) } & \text { Decreased } & \text { Decreased } \\\hline \text { D) } & \text { Decreased } & \text { Increased } \\\hline\end{array}$$

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