Epstein File EFTA01367010: Asset and Construction (DS10)

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💨IMPACT LEVEL 1 — MEH

Epstein File EFTA01367010: Asset and Construction (DS10)

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Accounting document describing asset impairment testing procedures and depreciation schedules for a combined entity. The document outlines methodology for testing long-lived assets and asset groups for impairment, comparing undiscounted cash flows to carrying value. It specifies useful life depreciation schedules for various asset categories including buildings (20 years), machinery and equipment (10-20 years), and vehicles (5 years), and references costs incurred in construction.

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🔑 Evidence Keywords

asset construction

📋 Key Excerpts4

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Excerpt 1

may not be recoverable If circumstances require a long-lived **asset** or **asset** group be tested for possible impairment, the Combined Entity first compares

Excerpt 2

undiscounted cash flows expected to be generated by that **asset** or **asset** group to its carrying value.

Excerpt 3

If the carrying value of the long-lived **asset** or **asset** group is not recoverable on an undiscounted cash flow basis, an impairment is recognized to the