The TerminatorÂ® Tooth is excellent in hard and mixed rocky soils as well as cutting tree roots and other underground objects. Rock & Frost. Use conical carbides (bullet teeth) to penetrate and fracture rock or very hard soils. Carbides are self-sharpening so long as they are able to turn in the holder.
Definite life assets (long-term depreciated assets) may also need to be tested for impairment when there is an internal or external indication that these assets might be worth less than their Carrying Amount. I was asked a number of years ago to look at the value of a clientâs inland barges.
(âStep Oneâ) compares the fair value of a reporting unit with its carrying amount; if the fair value is less. than the carrying amount, then Step Two is performed to measure the amount of the impairment, if any. The two-step process for goodwill impairment testing under U.S. GAAP is illustrated in Figure 1 below.