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.
This Standard does not require the application of an impairment test to cash-. generating assets that are carried at revalued amounts under the revaluation. model in IPSAS 17. Under the revaluation model in IPSAS 17, assets will be. revalued with sufficient regularity to ensure that they are carried at an amount.