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.
The Board noted that testing annually for goodwill impairment would not negate the need for management to be aware of events occurring or circumstances changing between annual tests indicating potential impairment. Should there be such an event or circumstance, an entity would be required to test goodwill for impairment at that time and