Question: Which two of the following are examples of internal indicators of impairment? Solution A. Changes in production processes have resulted in a machine becoming idle. B. Changes in emission laws have resulted in several motor vehicles becoming obsolete. C. An increase in market interest rates has led to a revision to the company's discount rate. D. There has been a significant fall in commercial prices of freehold buildings in the local area. E. An item of equipment was destroyed in a fire.