Write Down of Impaired Assets & IAS 36For several years a number of Food Lions Inc. grocery stores were unprofitable. The company closed and continues to close some of these locations. It is apparent that the company will not be able to recover the cost of the assets associated with the closed stores. Thus the current value of these impaired assets must be written down.A recent Food Lion income statement reports a $9.5 million charge against income pertaining to the writedown of impaired assets.Questions:- Explain why Food Lion must write down the current carrying value of its unprofitable stores. – Explain why the recent $9.5 million charge to write down these impaired assets is considered a noncash expense