Impairment | Fixed Assets | CPA FAR Exam

Under the United States Generally Accepted Accounting Principles, testing for impairment will be conducted on fixed assets (i.e., property, plant, and equipment) and intangible assets. This video covers the two steps involved in calculating impairment losses for fixed assets.
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[@neerajaduggirala-0916]

in the recoverability test what is the rationale behind comparing the carrying value with undiscounted cashflows?
What is the rationale behind it? Other than what ASC 360 says