According to the ASC 350 guidance,intangible assets that are not amortized will be tested for impairment at least annually by comparing the fair values of those assets with their recorded amounts.

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According to ASC 350-30-35-3, "Intangible assets not subject to amortization shall be measured at fair value... at least annually. Until an asset with an indefinite life is ultimately disposed of, it shall be subject to an annual assessment of impairment, or more frequently if events or changes in circumstances indicate that it is more likely than not that the asset is impaired." Therefore, intangible assets that are not amortized will be tested for impairment at least annually by comparing their fair values with their recorded amounts.

According to the ASC 350 Guidance,intangible Assets That Are Not