by comparing the sum of the estimated undiscounted future cash flows attributable to the asset (group) in question to their carrying amounts (as a reminder‚ entities cannot record an impairment for a held and used asset unless the asset first fails this recoverability test). * Measurement of an impairment — If the undiscounted cash flows used in the test for recoverability are less than the long-lived asset’s (group’s) carrying amount‚ determine the fair value of the long-lived asset (group)
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ROUGH ESTIMATE NAME OF THE WORK: CONSTRUCTION OF PROPOSED ASSAM TYPE BUILDING ……. Plinth Area of the Building = 44.51 Sq m As per Specification of APWD SOR 2004-2005 (Building) ‘A’ 1. Plinth Protection : 75 mm thick prop 1:3:6 2. Plinth Beam : As per design (RCC) 3. Plinth Wall a) Outer Wall : 225mm thick 1st class brick works in cement mortar in prop1:5 and 15mm thick cement plaster in prop 1:6 on exposed faces with neat cement slurry finish. b) Inner Wall
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Becca Stone Research in Financial Reporting 10-22-12 Case 12-9: Rough Waters Ahead 1. How should Smooth Sailings’ management perform the recoverability test for the cruise ship as of December 31‚ 2010? a. What assets and liabilities should be included in the “asset group” as defined by ASC 360-10 for purpose of performing the recoverability test? i. FASB ASC paragraph 360-10-35-23 states that for measuring an impairment loss‚ long-lived assets should be group with other
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personal narrative—one sentence): Moving away from family and friends was very tough when I was young. I learned that this world is full of opportunities and I just have to make decisions and go out to look for them. I also learned how to accommodate to a new life. This was an opportunity that changed my life as a person. It taught me how to take over and adjust throughout the time. Rough Structural Outline (includes introduction‚ body‚ and conclusion—outlines
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Thesis Draft Edelyn Feeds & Poultry Supply Point of Sale System Members: Rona Bernardo BSCS II Edison Castillo Jr. BSCS II Joy Anne Gabriel ACT II Jose Raul Sinaguinan BSCS II Chester Tolentino BSCS II Introduction Today‚ it is very important to be one step ahead‚ to be able to cope up with technology and its benefits. People use computers in a wide variety of ways. In business‚ computers track inventories with barcodes and scanners. Computers used to solve mathematical problems
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KENNETH BAHIZI Final Draft The author in‚ “Millennial’s: The New Greatest Generation” argues that though Millennial’s are the most narcissist generation we have seen‚ this is not uncommon but rather a coming to terms with the environment and technology to which they are exposed. The author in‚ “Millennial’s: The New Greatest Generation” argues that though Millennial’s are the most narcissist generation we have seen‚ this is not uncommon but rather a coming to terms with the environment and
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1) The Harvard case‚ Botswana: A Diamond in the Rough‚ describes the exceptional case of Botswanas sustained economic rise from near absolute poverty to a country with a 10% average annual GDP growth for more than four decades. This case shows that healthy economic gains can be achieved by a mixture of formal institutions and ad hoc substitutes for missing institutions. When Botswana gained its independence in 1966‚ the country lacked many of the institutions deemed essential for economic growth
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“Shitty First Drafts” In the essay “Shitty First Drafts”‚ Anne Lamott describes the process of writing first drafts. She addresses the many steps she goes through to come up with her final “polished” works. First‚ Lamott starts off with a brief summary of what she believes in‚ she also gives a short description of her thoughts and personal life. Lamott then addresses to what I believe is her thesis and is finally ready to talk about her “Shitty” first drafts. At first she writes what she calls
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Paper Three There has been a major debate over recent years of whether the United States should reinstate the draft or not. The draft has been out of existence since the 1973 which overtime introduced the volunteer profile. There have been many tweaks and changes in the military since then including the selective service system. The government should institute a combination of a draft and voluntary service as its military service profile? In these present times of having a volunteer service‚ America
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