Cinévia operates six cinemas in six towns. Each cinema sells its tickets and confectionery to local customers; management accounts present a monthly income statement for each cinema, and the executive committee decides on refurbishments and closures cinema by cinema. There is an indication of impairment for the Montclar cinema, whose projectors and seats do not generate independent cash inflows. The finance director proposes testing the six cinemas together, as the profitability of the other sites comfortably covers Montclar. Write a judgement memo on the level of the test.