For Bw Premier Collection, to which two reporting units has goodwill been allocated?

According to Bw Premier Collection's 2025 Franchise Disclosure Document, goodwill has been allocated to two specific reporting units within the company. These reporting units are WorldHotels and AutoClerk. This allocation is part of Bw Premier Collection's accounting practices for managing and evaluating the value of its assets. Goodwill, in accounting terms, represents the intangible assets acquired in a business combination that are not separately identifiable, such as brand reputation or customer relationships.

The FDD indicates that Bw Premier Collection conducts impairment analyses for these reporting units to ensure that the recorded value of goodwill is accurate. For WorldHotels, a quantitative impairment analysis was performed in both 2024 and 2023. The results of these analyses showed that the fair value of the WorldHotels reporting unit exceeded its carrying value, meaning no impairment was recorded. This suggests that WorldHotels' performance and value were considered healthy during those periods.

In contrast, Bw Premier Collection performed a qualitative impairment analysis for the AutoClerk reporting unit in 2024 and 2023. The conclusion of these analyses was that it was more likely than not that the fair value of the AutoClerk reporting unit was greater than its carrying amount. This also indicates that AutoClerk's value was stable and did not require further quantitative analysis or impairment adjustments. These evaluations are important for Bw Premier Collection to maintain accurate financial reporting and to assess the performance of its various business segments.