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.
individual event, as well as a series of events, might give rise to the need for an impairment test. B139. Most respondents agreed with the Boardâs conclusion in the 2001 Exposure Draft to test goodwill for impairment using an events-and-circumstances approach. Most of