Deloitte's Roadmap: Impairments and Disposals of Long-Lived Assets and Discontinued Operations

Chapter 2 — Long-Lived Assets Classified as Held and Used

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Chapter 2 — Long-Lived Assets Classified as Held and Used 2.1 Overview 2.2 When to Test a Long-Lived Asset (Asset Group) for Recoverability 2.3 Grouping Long-Lived Assets Classified as Held and Used 2.4 Testing Long-Lived Assets for Recoverability 2.5 Measurement of an Impairment Loss 2.6 Adjusted Carrying Amount Becomes New Cost Basis 2.7 Depreciation and Amortization Estimates 2.8 Assets That Provide No Future Benefit 2.9 Presentation of an Impairment Loss 2.10 Disclosures Related to Recognition of an Impairment Loss 2.11 Early-Warning Disclosures When Future Impairments Are Reasonably Possible