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. 1  Reduction in the value of an asset because the asset no longer generates the benefits expected earlier as determined by the company through periodic assessments. 2  A reduction in a company's working capital as a result of a loss on an investment or a distribution (such as a coupon or dividend) to investors.