Beba. The action of squeezing/caressing a person's cheek with your first and thumb fingers, similar to what an aunt does when she hasn't seen you in awhile. The action is followed by proclaiming Beba! with a happy voice.The word is also used to describe someone's cheek in itself.This isn't a greeting, it's usually done after at least ten minutes of conversing. A Beba is basically performed to let the person know you're connected to them in some way, whether it be acquaintance, good friend or significant other.he action of squeezing/caressing a person's cheek with your first and thumb fingers, similar to what an aunt does when she hasn't seen you in awhile.
Fixed assets, also known as tangible assets or property, plant, and equipment (PP&E), is a term used in accounting for assets and property that cannot easily be converted into cash.This can be compared with current assets such as cash or bank accounts, which are described as liquid assets.March 2011). Fixed assets, also known as tangible assets or property, plant, and equipment (PP&E), is a term used in accounting for assets and property that cannot easily be converted into cash. This can be compared with current assets such as cash or bank accounts, which are described as liquid assets.
Fixed Asset Impairment Accounting | Impairment Loss Accounting. An asset impairment arises when there is a sudden drop in the fair value of an asset below its recorded cost. The accounting for asset impairment is to write off the difference between the fair value and the recorded cost.Some impairments can be so large that they cause a significant decline in the reported asset base and profitability of a business.Impairment only occurs when the amount is not recoverable.f there is an impairment at the level of an asset group, allocate the impairment among the assets in the group on a pro rata basis, based on the carrying amounts of the assets in the group. However, the impairment loss cannot reduce the carrying amount of an asset below its fair value.