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.
When an indication of impairment is observed (look for them at least annually) 1  Land, buildings, equipment. 2  Intangible assets with finite life. 3  At least annually. ( at same time of year but not necessarily at year 1  end) Intangibles with indefinite life including goodwill.  Intangibles not yet in use (development 1  costs) US  GAAP.