Raphael Company paid $2,000,000 for the net assets of Paris Corporation and Paris was then dissolved. LO5 14. Which of the following methods would does FASB consider best in Statement 142 in the evaluation of goodwill impairment? Paris had no liabilities. The fair values of Paris" assets were $2,500,000. Paris"s only non-current assets were land and equipment with fair values of $160,000 and $640,000, respectively. At what value will the equipment be recorded by Raphael?