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.
Agenda Item VI. FASB Statement No. 142, Goodwill and Other Intangible Assets. Paragraphs B137-B146. When to test goodwill for impairment. B137. After discussions with field visit participants, the Board proposed in the 2001. Exposure Draft that goodwill be tested for impairment whenever events occur or. circumstances change indicating potential impairment (an events-and-circumstances. approach) and not on an annual basis.