remaining life can be re c o v e red through undiscounted future operating cash flows of the acquired operation. The amount of goodwill
i m p a i rment, if any, is measured based on projected undiscounted future operating cash flows. The assessment of the recoverability of
goodwill will be impacted if estimated future operating cash flows are not achieved.
(h)  Impairment of long-lived assets 
The Company accounts for long-lived assets in accordance with the provisions of SFAS No. 121, “Accounting for the Impairment of
Long-Lived Assets to Be Disposed Of.” This Statement re q u i res that long-lived assets and certain identifiable intangibles be reviewed for
i m p a i rment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be r e c o v e r a b l e .
Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to projected undiscounted
f u t u re net cash flows expected to be generated by the asset. If such assets are considered to be impaired, the impairment to be re c o g n i z e d
is measured by the amount by which the carrying amount of the assets exceeds the fair value of the assets on a discounted cash flow
basis. Assets to be disposed of are re p o rted at the lower of the carrying amount or fair value less costs to sell. 
(i)  Other assets 
Other assets include deferred financing costs, investments in affiliates, and loans receivables. Deferred financing costs re p resent expenses
i n c u rred to obtain financing which have been deferred and amortized over the life of the loan using the effective interest method. 
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