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.
Impairment of long-lived assets, goodwill and intangible assets 17 Example 4: Differences in fair value based on cash ï¬ ows vs. value in use A media company acquired an intangible asset that it does not intend to use for competitive or other reasons (e.g., a brand name for which it has a similar brand name).