The Fraîcheur des Cimes group holds a soft drinks brand acquired eight years ago and recognised with an indefinite useful life. During the year, its sales fell by 30% as tastes shifted towards sugar-free drinks. Management is preparing a new recipe and a relaunch plan, not yet funded, and claims that nothing changes since the annual test will be carried out as usual. Write a judgement memo on the treatment of the brand at the year-end.
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