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B is corrent. Per ASC Topic 360, an impairment loss for assets which are to be held and used should be reported as a component of income from continuing operations before income taxes for entities presenting an income statement.
A is incorrect because impairment losses are not changes in accounting principle.
C is incorrect because an impairment loss is neither an unusual nor infrequent nonrecurring event.
D is incorrect. Per ASC Topic 360, an impairment loss for assets which are to be held and used should be reported as a component of income from continuing operations before income taxes for entities presenting an income statement.