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1. Measured at cost
(A) all costs necessary to make the asset ready for intended use
1. Depreciation
--> measured at fair value less cost to sell, at the acquisition date
7. A gain or loss
Discontinued operations
Impairment test
1. Step 1: Test for recoverability
--> when there is an indication that carrying amount may not be recoverable
Recoverability test
Impairment loss