想请问一下这道题在讲义上哪一部分或者哪节课呢？

问题如下：

The impairment of intangible assets with finite lives affects:

选项：

the balance sheet but not the income statement.

the income statement but not the balance sheet.

both the balance sheet and the income statement.

解释：

C is correct.

The carrying amount of the asset on the balance sheet is reduced by the amount of the impairment loss, and the impairment loss is reported on the income statement.