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other variables, such as illiquidity, that industry participants would replicate in pricing the long run cash flows the entity expects to derive in the assetIllustrative Example five illustrates the result of a potential restructuring on a price in use calculation.Amount by which price assigned to critical assumption ought to alter to ensure that

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3 We define Yearly Recurring Earnings, or ARR, as membership income and also the recurring support revenue associated to buy subscriptions for the ultimate month of the quarter normalized into a 1-year interval. Our calculation of ARR will not be adjusted for that effect of any known or projected upcoming activities (such as customer cancellations,

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