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360-10-35 Subsequent Measurement — Deloitte Q&As

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Deleted — 360-10-35 (Q&A 01) Assets That Provide No Future Benefit — 360-10-35 (Q&A 02) Other Events and Circumstances Indicating a Carrying Amount May Not Be Recoverable — 360-10-35 (Q&A 03) Other Events and Circumstances Indicating the Carrying Amount of a Real Estate Asset May Not Be Recoverable — 360-10-35 (Q&A 04) Consideration of Alternative Uses of a Long-Lived Asset in the Determination of Whether an Impairment Indicator Exists — 360-10-35 (Q&A 05) Impairment Indicated by Appraisal or Other Valuation Information Below Carrying Amount — 360-10-35 (Q&A 06) Impairment Indicators of Capitalized Costs of Computer Software Developed or Obtained for Internal Use — 360-10-35 (Q&A 07) Failure to Meet Criteria for Classifying Assets as Held for Sale — 360-10-35 (Q&A 08) Asset Life Shortened by Physical Damage to the Asset — 360-10-35 (Q&A 09) How Should an Entity Apply the Guidance of Grouping Assets at the Lowest Level of Identifiable Cash Flows — 360-10-35 (Q&A 10) Grouping Long-Lived Assets to Be Held and Used — 360-10-35 (Q&A 11) Grouping of Assets After the Disposal of the Primary Asset — 360-10-35 (Q&A 12) Grouping Assets at the Entity Level — 360-10-35 (Q&A 13) Impairment of an Asset Group When Aggregate Losses Exceed Carrying Value — 360-10-35 (Q&A 14) Restoration of Impairment Losses Recognized for Real Estate Assets — 360-10-35 (Q&A 15) Restoration of Impairment Losses Recognized for Proved Oil and Gas Properties and Capitalized Exploration and Development Costs — 360-10-35 (Q&A 16) New Cost Basis After Recognizing an Impairment Loss — 360-10-35 (Q&A 17) Inclusion of Corporate Overhead Expenses in Cash Flow Estimates — 360-10-35 (Q&A 18) Estimates of Future Cash Flows for Long-Lived Assets Under Lease — 360-10-35 (Q&A 19) Entering Into an Agreement to Sell a Long-Lived Asset in the Days Subsequent to Year End — 360-10-35 (Q&A 20) Date on Which All Available Evidence Is Determined — 360-10-35 (Q&A 21) Inclusion of Growth Assumptions in Cash Flow Projections — 360-10-35 (Q&A 22) Inclusion of Income Taxes in Estimates of Future Cash Flows Used to Test a Long-Lived Asset for Recoverability — 360-10-35 (Q&A 23) Utilization of Cash Flow Projections From a Company's Reorganization Plan — 360-10-35 (Q&A 24) Considering the Effects on an Impairment Analysis of Management Decisions After the Balance Sheet Date but Before the Financial Statements Are Issued or Are Available to Be Issued — 360-10-35 (Q&A 25) Testing Capitalized Amounts Related to an Asset Retirement Obligation for Recoverability — 360-10-35 (Q&A 26) Capital Additions to an Asset Group That Has Been Fully Impaired — 360-10-35 (Q&A 27) Inclusion of Interest Payments in Estimates of Cash Flows for Assets Under Development — 360-10-35 (Q&A 28) Estimating Future Cash Flows When Testing an Asset Under Construction for Recoverability — 360-10-35 (Q&A 29) Long-Lived Assets to Be Abandoned as Part of a Corporate Restructuring — 360-10-35 (Q&A 30) Abandonment of Leasehold Improvements — 360-10-35 (Q&A 31) Cash Flows Related to a Sublease When Leasehold Improvements Are Tested for Recoverability — 360-10-35 (Q&A 32) Deleted — 360-10-35 (Q&A 33) Deleted — 360-10-35 (Q&A 34) Deleted — 360-10-35 (Q&A 35) Deleted — 360-10-35 (Q&A 36) Deleted — 360-10-35 (Q&A 37) Deleted — 360-10-35 (Q&A 38) Deleted — 360-10-35 (Q&A 39) Deleted — 360-10-35 (Q&A 40) Movable Assets and the Long-Lived Asset Recoverability Test — 360-10-35 (Q&A 41)Impairment Testing of a Disposal Group Classified Under ASC 360-10 as Held for Sale — Consideration of AOCI — 360-10-35 (Q&A 42)Recoverability Testing of an Asset Group Classified Under ASC 360-10 as Held and Used — Consideration of AOCI — 360-10-35 (Q&A 43)