Orbelis, an aerospace equipment manufacturer, built a unique test bench for its own needs, which shows indications of impairment. No transaction on comparable equipment can be observed and the valuer consulted states that there is no reliable basis for estimating the price at which an orderly transaction between market participants would take place. The carrying amount of the bench is 400,000 and its value in use is 340,000. What should Orbelis do?