问题如下：
If a firm recognized an impairment of its long-lived depreciable asset in this year, which of the following statement would be least appropriate?
选项：
A.The recognition would decrease the pretax income in this year.
B.The recognition would not change the tax payable in this year.
C.The recognition would increase the COGS in this year.
解释：
C is correct.
Impairment charges should be recognized as a loss before tax rather than an increase of COGS---an item would be recgnized in the inventory writedown.
The taxpayable would only be changed when the loss was realized.
存货减值是增加当期COGS，长期资产减值是在I/S中确认一笔impairment loss，这个知识点请老师讲解一下，为什么长期资产的impairment就不算做COGS呢？
