P AR T I 73 ●  market interest rates or other market rates of return on investments have increased during the period, and those  increases are likely to affect the discount rate used in calculating an asset’s value in use and decrease the asset’s  recoverable amount materially.  ●  the carrying amount of the net assets of the entity is more than its market capitalization.  ●  Internal sources of information:  ●  evidence is available of obsolescence or physical damage of an asset.  ●  significant changes with an adverse effect on the entity have taken place during the period, or are expected to take  place in the near future, in the extent to which, or manner in which, an asset is used or is expected to be used.  ●  evidence is available from internal reporting that indicates that the economic performance of an asset is, or will be,  worse than expected.  When an indication of impairment is identified for intangible assets other than goodwill, any excess of the carrying amount of  an asset over its recoverable amount is recognized as a loss. If the recoverable amount increases in a subsequent period, the amount  previously recognized as impairment would be reversed and recognized as a gain. However, the adjusted amount may not exceed the  carrying amount that would have been determined, as if no impairment loss had been recognized.  Goodwill represents the excess of the consideration paid for business acquisition over the fair value of identifiable net assets  acquired. Goodwill is tested for impairment annually. If an event occurs or circumstances change which indicates that the fair value  of goodwill is below its carrying amount, an impairment loss is recognized. A subsequent reversal of such impairment loss is not  allowed.  The amounts recognized in our consolidated financial statements related to defined benefit pension are determined on  an actuarial basis that utilizes several different assumptions in the calculation of such amounts. Significant assumptions used in  determining our pension benefits are the discount rate, the expected long-term rate of return on plan assets, the rate of increase in  compensation levels, and the average remaining years of service for employees.  We use long-term historical actual return information and estimate future long-term investment returns by reference to  external sources to develop the expected long-term return on plan assets. The discount rate is assumed based on the rates available  on high-quality fixed-income debt instruments with the same period to maturity as the estimated period to maturity of the pension  benefit. We assume the rate of increase in compensation levels and average remaining years of service based on historical data. Any  changes in one or more of these assumptions could impact our pension benefits.  For employees under defined contribution pension plans, pension costs are recorded based on the actual contributions made to  employees’ individual pension accounts during their service periods. Deferred income taxes represent the effect of temporary differences between the amounts of assets and liabilities recognized  for financial reporting purposes and the amounts recognized for income tax purposes. We measure deferred tax assets and liabilities  using statutory tax rates that, if changed, would result in either an increase or a decrease in the provision for income taxes in the  period of change.  We record a valuation allowance to reduce our deferred tax assets to the amount of future tax benefit that is more likely  than not to be realized. While we have considered future taxable income and ongoing prudent and feasible tax planning strategies in  Accounting for Income Taxes  Pension Benefits 