Exception · Westbrook Distribution
EX-2031-04 — Impairment indicator — Atlanta facility
Drafted by Maya Chen against ENG-2031 (Westbrook Distribution FY26 GAAP audit).
Status
Draft
Amount
$0
Schedule impact
—
Sent
—
Rationale
Why this exception is being proposed.
Operating losses on Atlanta facility 3 consecutive years. Recommend impairment analysis.
Scope delta
What changes vs. baseline scope.
Adjustment proposed; client management acknowledgement required.