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.
The impairment loss is allocated to reduce the carrying amount of the assets of the unit (group of units) in the following order: [IAS 36.104] 1  first, reduce the carrying amount of any goodwill allocated to the cash-generating unit (group of units); and.