After examining the issue of valuation, it's time to go to a very important step: analysis of fixed assets impairment indicators, which will determine whether it is necessary to do a detailed test.

Classification of an indication of a possible impairment of fixed assets distinguishes between two very simple - obvious groups:

1. internal indicators
2. external indicators.

It should be remembered that if at least one of the following reasons occur, the unit is obliged to carry out a detailed test to determine whether it is necessary to record a write-down assets.

The test indicators, both internal and external, is to determine the assets, whose ability to bring economic benefits in the future will most likely change for the worse when compared to the initial plans accompanying the acquisition (purchase or production). In carrying out this study it is necessary to the professional judgment of the observed facts.

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