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.
Under IAS 36, âImpairment of assetsâ, these assets are required to be tested annually for. impairment irrespective of indictors of impairment (IAS 36 para 10). The standard states that it is acceptable to perform impairment tests at. any time in the financial year, provided they are prepared at the same time. each year.