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.
For example, assume a company has an investment in Company A bonds with a carrying amount of $37,500. If the market value of the bonds falls to $33,000, an impairment loss of $4,500 is indicated. Therefore an Impairment cost is calculated: This is recorded as a loss of $4,500 in the income statement.ixed assets, commonly known as PPE, refers to long-lived assets such as buildings, land, machinery, and equipment; these assets are the most likely to experience impairment, which may be caused by several factors. Under IFRS, the Impairment cost is calculated using two methods: