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.
Most accounts recognize and document the values of all assets: fixed assets, current assets, etc. These values are set by the current market. However the value of most assets changes over time. In accounting, impairment is the diminishing in quality, strength, amount, or value of an asset. An increase in the value of an asset is called appreciation. The value of fixed assets such as buildings, land, machinery, and equipment can be susceptible to impairment.