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.
Upon electing the accounting. alternative, private companies will be required to make an accounting policy election to test goodwill for. impairment at either the entity level or the reporting unit level. Goodwill no longer will be tested for impairment. annually; instead, it will be tested for impairment only when a triggering event occurs indicating the fair value of. the entity (or reporting unit) may be below its carrying amount. Upon the occurrence of a triggering event, a.