{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/360/10/#55-implementation-guidance-and-illustrations","source":"FASB Accounting Standards Codification, Basic View","usage":"Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective.","topic":"360","topic_title":"Property, Plant, and Equipment","subtopic":"360-10","subtopic_title":"Overall","section":{"number":"55","label":"55 Implementation Guidance and Illustrations","anchor":"55-implementation-guidance-and-illustrations","is_sec":false,"groups":[{"block":"Impairment or Disposal of Long-Lived Assets","heading":"Implementation Guidance","paragraphs":[{"citation":"360-10-55-1","para":"55-1","html":"
The following guidance demonstrates the consideration of restoration and environmental exit costs when testing a long-lived asset for impairment. Paragraphs
360-10-35-18 through 35-19
also provide guidance for such testing for assets subject to asset retirement obligations.
","snippet":"The following guidance demonstrates the consideration of restoration and environmental exit costs when testing a long-lived asset for impairment. Paragraphs 360-10-35-18 through 35-19 also provide guidance for such testi…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5bfb93aa8e920f8da24398f219e3519210951d80f3f103e93f9d9c0681b9768b","downloaded_from":"2026-09-10T00:06:07.246Z","last_downloaded_at":"2026-09-10T00:06:07.246Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482072","source_sha256":"563f6e5a4a9a15f476338eaca349489441671e773995d533f7ea5237c62157bf"}},{"citation":"360-10-55-2","para":"55-2","html":"
For certain assets covered by this Subtopic, costs for future site restoration or closure (environmental exit costs) may be incurred if the asset is sold, is abandoned, or ceases operations. Environmental exit costs within the scope of this Subsection include:
  1. a
    Asset retirement costs recognized pursuant to Subtopic 410-20
  2. b
    Asset retirement costs that have not been recognized because the obligation has not been incurred
  3. c
    Certain environmental remediation costs that have not yet been recognized as a liability pursuant to Subtopic 410-30.
","snippet":"For certain assets covered by this Subtopic, costs for future site restoration or closure (environmental exit costs) may be incurred if the asset is sold, is abandoned, or ceases operations. Environmental exit costs with…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0bae5c3823b8538cdcde9b7b96da889fc011475e78ca10cf290e1d1154665e02","downloaded_from":"2026-09-10T00:06:07.246Z","last_downloaded_at":"2026-09-10T00:06:07.246Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482072","source_sha256":"563f6e5a4a9a15f476338eaca349489441671e773995d533f7ea5237c62157bf"}},{"citation":"360-10-55-3","para":"55-3","html":"
Pursuant to Subtopic 410-20, asset retirement costs may be incurred over more than one reporting period. For example, the liability for performing certain capping, closure, and postclosure activities in connection with operating a landfill is incurred as the landfill receives waste.
","snippet":"Pursuant to Subtopic 410-20, asset retirement costs may be incurred over more than one reporting period. For example, the liability for performing certain capping, closure, and postclosure activities in connection with o…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:30fecc7d0f89224d68e2a35e1e7f3670b41b4441924c6911ff513afe173b8790","downloaded_from":"2026-09-10T00:06:07.246Z","last_downloaded_at":"2026-09-10T00:06:07.246Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482072","source_sha256":"563f6e5a4a9a15f476338eaca349489441671e773995d533f7ea5237c62157bf"}},{"citation":"360-10-55-4","para":"55-4","html":"
The related cash flows, if any, might not occur until the end of the asset's life if the asset ceases operations, or they might be deferred indefinitely as long as the asset is not sold or abandoned.
","snippet":"The related cash flows, if any, might not occur until the end of the asset's life if the asset ceases operations, or they might be deferred indefinitely as long as the asset is not sold or abandoned.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9bb5552a9488963ff046bbfad5c43cf51fa1ccd8b80ba820db3321075575abb6","downloaded_from":"2026-09-10T00:06:07.246Z","last_downloaded_at":"2026-09-10T00:06:07.246Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482072","source_sha256":"563f6e5a4a9a15f476338eaca349489441671e773995d533f7ea5237c62157bf"}},{"citation":"360-10-55-5","para":"55-5","html":"
The issue is whether the cash flows associated with environmental exit costs that may be incurred if a long-lived asset is sold, is abandoned, or ceases operations should be included in the undiscounted expected future cash flows used to test a long-lived asset for recoverability under this Subtopic.
","snippet":"The issue is whether the cash flows associated with environmental exit costs that may be incurred if a long-lived asset is sold, is abandoned, or ceases operations should be included in the undiscounted expected future c…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:041e8dc4c12c677a5a3db1973f40b5d0f166b1c9b1112868c3549b2ce759e417","downloaded_from":"2026-09-10T00:06:07.246Z","last_downloaded_at":"2026-09-10T00:06:07.246Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482072","source_sha256":"563f6e5a4a9a15f476338eaca349489441671e773995d533f7ea5237c62157bf"}},{"citation":"360-10-55-6","para":"55-6","html":"
For environmental exit costs that have not been recognized as a liability for accounting purposes, whether those environmental exit costs shall be included in the undiscounted expected future cash flows used to test a long-lived asset for recoverability under this Subtopic depends on management's intent with respect to the asset. Pursuant to this Subtopic, if management's intent contemplates alternative courses of action to recover the carrying amount of the asset or if a range is estimated for the amount of possible future cash flows, the likelihood of those possible outcomes shall be considered. Examples of management's intent and the corresponding treatment of the environmental exit costs in this Subtopic's recoverability test are described below. (Environmental remediation costs discussed in certain of these cases refer to environmental remediation costs that have not yet been recognized as a liability pursuant to Subtopic 410-30.) This paragraph illustrates the guidance in paragraphs
360-10-35-29 through 35-35
on estimating future cash flows used to test a long-lived asset for recoverability.
","snippet":"For environmental exit costs that have not been recognized as a liability for accounting purposes, whether those environmental exit costs shall be included in the undiscounted expected future cash flows used to test a lo…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1881bb10c27183ab2ffca68019a063b216c495eb6075a3badfe29abd50e3daa2","downloaded_from":"2026-09-10T00:06:07.246Z","last_downloaded_at":"2026-09-10T00:06:07.246Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482072","source_sha256":"563f6e5a4a9a15f476338eaca349489441671e773995d533f7ea5237c62157bf"}},{"citation":"360-10-55-7","para":"55-7","html":"
The following guidance demonstrates the consideration of restoration and environmental exit costs when testing a long-lived asset for impairment. In all of the following situations, environmental exit costs would be excluded from this Subtopic's recoverability test.
","snippet":"The following guidance demonstrates the consideration of restoration and environmental exit costs when testing a long-lived asset for impairment. In all of the following situations, environmental exit costs would be excl…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c5c019991a36fd4384caab03ba74ba5bd5c85f0d493639874313bc565db7650a","downloaded_from":"2026-09-10T00:06:07.246Z","last_downloaded_at":"2026-09-10T00:06:07.246Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482072","source_sha256":"563f6e5a4a9a15f476338eaca349489441671e773995d533f7ea5237c62157bf"}},{"citation":"360-10-55-8","para":"55-8","html":"
Management intends to operate the asset for at least the asset's remaining depreciable life, the sum of the undiscounted future cash flows expected from the asset's use during that period exceeds the asset's carrying amount including any associated goodwill, and management has no reason to believe that the asset's eventual disposition will result in a net cash outflow.
","snippet":"Management intends to operate the asset for at least the asset's remaining depreciable life, the sum of the undiscounted future cash flows expected from the asset's use during that period exceeds the asset's carrying amo…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6ec09c49de8cfdecd1565bb8ebee262858fe1db8c4a077ac828b4c9136288044","downloaded_from":"2026-09-10T00:06:07.246Z","last_downloaded_at":"2026-09-10T00:06:07.246Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482072","source_sha256":"563f6e5a4a9a15f476338eaca349489441671e773995d533f7ea5237c62157bf"}},{"citation":"360-10-55-9","para":"55-9","html":"
Management expects to operate the asset indefinitely and has the ability to do so, the asset is generating positive cash flows, management's best information indicates that the asset will continue to be profitable in the future, and there are no known constraints to the asset's economic life. This Subtopic's recoverability test shall include the future cash outflows for repairs, maintenance, and capital expenditures necessary to obtain the future cash inflows expected to be generated by the asset based on its existing service potential.
","snippet":"Management expects to operate the asset indefinitely and has the ability to do so, the asset is generating positive cash flows, management's best information indicates that the asset will continue to be profitable in the…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f430e5416cd0d94adfb906d677b79454f5c453adb8f5f0aecf828dd509fee7c8","downloaded_from":"2026-09-10T00:06:07.246Z","last_downloaded_at":"2026-09-10T00:06:07.246Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482072","source_sha256":"563f6e5a4a9a15f476338eaca349489441671e773995d533f7ea5237c62157bf"}},{"citation":"360-10-55-10","para":"55-10","html":"
The asset has a finite economic life, but environmental remediation costs will only be incurred if the asset is sold or abandoned. At the end of the asset's life, management intends either to close the asset permanently because the costs of remediating the asset exceed the proceeds that likely would be received if the asset were sold or, alternatively, to idle the asset by reducing production to a minimal or nominal amount. (Although the environmental remediation costs are excluded from this Subtopic's recoverability test, the recoverability test shall incorporate the entity's own assumptions about its use of the asset. That is, the recoverability test shall consider the likelihood of the alternative courses of action [either closing or idling the asset] and the resulting cash flows associated with those alternative courses.)
","snippet":"The asset has a finite economic life, but environmental remediation costs will only be incurred if the asset is sold or abandoned. At the end of the asset's life, management intends either to close the asset permanently …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:63f6f1dde2b3fe7de3e3755bef1c76e89e3996f4f12fa7a45ebebff063323dd7","downloaded_from":"2026-09-10T00:06:07.246Z","last_downloaded_at":"2026-09-10T00:06:07.246Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482072","source_sha256":"563f6e5a4a9a15f476338eaca349489441671e773995d533f7ea5237c62157bf"}},{"citation":"360-10-55-11","para":"55-11","html":"
Management expects to sell the asset in the future, and the asset's sale will not require the environmental remediation costs to be incurred. (Although the environmental remediation costs are excluded from this Subtopic's recoverability test, the fair value of the asset is likely to be affected by the existence of those costs. The diminished fair value shall be considered in estimating the cash flows expected to arise from the eventual sale of the asset.)
","snippet":"Management expects to sell the asset in the future, and the asset's sale will not require the environmental remediation costs to be incurred. (Although the environmental remediation costs are excluded from this Subtopic'…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:51806b92f0fda59524693fa1a15932007e313ad73a545312c12c5f01b559f9e2","downloaded_from":"2026-09-10T00:06:07.246Z","last_downloaded_at":"2026-09-10T00:06:07.246Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482072","source_sha256":"563f6e5a4a9a15f476338eaca349489441671e773995d533f7ea5237c62157bf"}},{"citation":"360-10-55-12","para":"55-12","html":"
The following guidance demonstrates the consideration of restoration and environmental exit costs when testing a long-lived asset for impairment. In all of the following situations, environmental exit costs would be included in this Subtopic's recoverability test.
","snippet":"The following guidance demonstrates the consideration of restoration and environmental exit costs when testing a long-lived asset for impairment. In all of the following situations, environmental exit costs would be incl…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d5e136bb2423ce5399e6f1bccec921b325bcbee6e5ed058e9d53bf85fa4af43f","downloaded_from":"2026-09-10T00:06:07.246Z","last_downloaded_at":"2026-09-10T00:06:07.246Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482072","source_sha256":"563f6e5a4a9a15f476338eaca349489441671e773995d533f7ea5237c62157bf"}},{"citation":"360-10-55-13","para":"55-13","html":"
Management expects to take a future action related to the asset that may cause the environmental remediation costs to be incurred. However, uncertainties or inconsistencies exist in how the related laws or regulatory requirements are applied. Management estimates, based on the weight of the available evidence, a 60 percent chance that the remediation costs will not be incurred and a 40 percent chance that those costs will be incurred. Pursuant to this Subtopic, other situations may exist in which cash flows are estimated using a single set or best estimate of cash flows.
","snippet":"Management expects to take a future action related to the asset that may cause the environmental remediation costs to be incurred. However, uncertainties or inconsistencies exist in how the related laws or regulatory req…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1905544eda3f70829e2cda3407c1e5f322b9bfdba8eddbff074735de61600fd1","downloaded_from":"2026-09-10T00:06:07.246Z","last_downloaded_at":"2026-09-10T00:06:07.246Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482072","source_sha256":"563f6e5a4a9a15f476338eaca349489441671e773995d533f7ea5237c62157bf"}},{"citation":"360-10-55-14","para":"55-14","html":"
The useful life of the asset is limited as a result of any of the following:
  1. a
    Actual or expected technological advances
  2. b
    Contractual provisions
  3. c
    Regulatory restrictions.
Also, when the asset's service potential has ended, management will be required to dispose of the asset under paragraph 360-10-55-16 or 360-10-55-17.
","snippet":"The useful life of the asset is limited as a result of any of the following:\n(a) Actual or expected technological advances\n(b) Contractual provisions\n(c) Regulatory restrictions.\nAlso, when the asset's service potential …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ef4af981c7d21a47a2b1ba30ede94264fda35f0388aa2ee18267b343596ae8c5","downloaded_from":"2026-09-10T00:06:07.246Z","last_downloaded_at":"2026-09-10T00:06:07.246Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482072","source_sha256":"563f6e5a4a9a15f476338eaca349489441671e773995d533f7ea5237c62157bf"}},{"citation":"360-10-55-15","para":"55-15","html":"
The asset has a current period cash flow loss from operations combined with a projection or forecast that anticipates continuing losses. Management expects the asset to achieve profitability in the future but uncertainty exists about management's ability to fund the future cash outflows up to the time that net cash inflows are expected from the asset's use. In the event of a forced liquidation, management would likely dispose of the asset under the following paragraph or paragraph 360-10-55-17.
","snippet":"The asset has a current period cash flow loss from operations combined with a projection or forecast that anticipates continuing losses. Management expects the asset to achieve profitability in the future but uncertainty…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7f5481bb0c38d17fce733251008c8011336b9bf93fe2466ebe0c57a950b19c20","downloaded_from":"2026-09-10T00:06:07.246Z","last_downloaded_at":"2026-09-10T00:06:07.246Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482072","source_sha256":"563f6e5a4a9a15f476338eaca349489441671e773995d533f7ea5237c62157bf"}},{"citation":"360-10-55-16","para":"55-16","html":"
Management intends to abandon or close the asset in the future, and the event of abandonment or closure will cause the environmental remediation costs to be incurred.
","snippet":"Management intends to abandon or close the asset in the future, and the event of abandonment or closure will cause the environmental remediation costs to be incurred.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0ef5c012198874fb70c8c76e16f2a8cf27afbab3e2acba76fa4b1b00d58f7c97","downloaded_from":"2026-09-10T00:06:07.246Z","last_downloaded_at":"2026-09-10T00:06:07.246Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482072","source_sha256":"563f6e5a4a9a15f476338eaca349489441671e773995d533f7ea5237c62157bf"}},{"citation":"360-10-55-17","para":"55-17","html":"
Management intends to sell the asset in the future, and the applicable laws, regulations, or interpretations thereof require that appropriate environmental remediation (not within the scope of Subtopic 410-20) occur in connection with the sale.
","snippet":"Management intends to sell the asset in the future, and the applicable laws, regulations, or interpretations thereof require that appropriate environmental remediation (not within the scope of Subtopic 410-20) occur in c…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8361af7148844aa88614be8a0e1e140301930eb7f23908cf96339fd54c681bab","downloaded_from":"2026-09-10T00:06:07.246Z","last_downloaded_at":"2026-09-10T00:06:07.246Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482072","source_sha256":"563f6e5a4a9a15f476338eaca349489441671e773995d533f7ea5237c62157bf"}},{"citation":"360-10-55-18","para":"55-18","html":"
Management expects to operate the asset for the remainder of its useful life. Related asset retirement costs are incurred over the life of the asset (for example, the operation of a landfill). Estimated cash flows associated with the asset retirement costs yet to be incurred and recognized shall be included in this Subtopic's recoverability test.
","snippet":"Management expects to operate the asset for the remainder of its useful life. Related asset retirement costs are incurred over the life of the asset (for example, the operation of a landfill). Estimated cash flows associ…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bb835bec1b4e5280c116393536b4b8eb51e90b00c5697091aa14fc887d162425","downloaded_from":"2026-09-10T00:06:07.246Z","last_downloaded_at":"2026-09-10T00:06:07.246Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482072","source_sha256":"563f6e5a4a9a15f476338eaca349489441671e773995d533f7ea5237c62157bf"}},{"citation":"360-10-55-18A","para":"55-18A","html":"
The following flowchart provides an overview of the disclosures required for disposals of long-lived assets and individually significant components of an entity that do not qualify for presentation and disclosure as a discontinued operation (see Subtopic 205-20 on discontinued operations).
","snippet":"The following flowchart provides an overview of the disclosures required for disposals of long-lived assets and individually significant components of an entity that do not qualify for presentation and disclosure as a di…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:57c73fb7589c795f6c82cbcc1994b025447bc09ef3b337b5db9b395c1115c5e4","downloaded_from":"2026-09-10T00:06:07.246Z","last_downloaded_at":"2026-09-10T00:06:07.246Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482072","source_sha256":"563f6e5a4a9a15f476338eaca349489441671e773995d533f7ea5237c62157bf"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d57a88eb405306447ef0b68d5a4d81482487c674c3636784314dca7682dfe602","downloaded_from":"2026-09-10T00:06:07.246Z","last_downloaded_at":"2026-09-10T00:06:07.246Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482072","source_sha256":"563f6e5a4a9a15f476338eaca349489441671e773995d533f7ea5237c62157bf"}},{"block":"Impairment or Disposal of Long-Lived Assets","heading":"Illustrations","paragraphs":[{"citation":"360-10-55-19","para":"55-19","html":"
The following Examples illustrate application of some of the provisions of this Subtopic. The Examples do not address all possible situations or applications of this Subtopic.
","snippet":"The following Examples illustrate application of some of the provisions of this Subtopic. The Examples do not address all possible situations or applications of this Subtopic.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a1088fa76e34b28ca4411667367f179e8eb8a876e71f842e3a5ff02d23d11249","downloaded_from":"2026-09-10T00:06:07.246Z","last_downloaded_at":"2026-09-10T00:06:07.246Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482072","source_sha256":"563f6e5a4a9a15f476338eaca349489441671e773995d533f7ea5237c62157bf"}},{"citation":"360-10-55-20","para":"55-20","html":"
This Example illustrates the allocation of an impairment loss to the long-lived assets of an asset group (see paragraph 360-10-35-28).
","snippet":"This Example illustrates the allocation of an impairment loss to the long-lived assets of an asset group (see paragraph 360-10-35-28).","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:db79b1aceaafe70f81561953d0a9a43a6bb34fcf1c34caaa28a361dba71c712e","downloaded_from":"2026-09-10T00:06:07.246Z","last_downloaded_at":"2026-09-10T00:06:07.246Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482072","source_sha256":"563f6e5a4a9a15f476338eaca349489441671e773995d533f7ea5237c62157bf"}},{"citation":"360-10-55-21","para":"55-21","html":"
An entity owns a manufacturing facility that together with other assets is tested for recoverability as a group. In addition to long-lived assets (Assets A-D), the asset group includes inventory measured using first-in, first-out (FIFO), which is reported at the lower of cost and net realizable value in accordance with Topic 330, and other current assets and liabilities that are not covered by this Subtopic. The $2.75 million aggregate carrying amount of the asset group is not recoverable and exceeds its fair value by $600,000. In accordance with paragraph 360-10-35-28, the impairment loss of $600,000 would be allocated as shown below to the long-lived assets of the group.
","snippet":"An entity owns a manufacturing facility that together with other assets is tested for recoverability as a group. In addition to long-lived assets (Assets A-D), the asset group includes inventory measured using first-in, …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b2bce6906f4767b3fca92ee478635bcd37d5eeeb49a6ca56cf025ee09e028566","downloaded_from":"2026-09-10T00:06:07.246Z","last_downloaded_at":"2026-09-10T00:06:07.246Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482072","source_sha256":"563f6e5a4a9a15f476338eaca349489441671e773995d533f7ea5237c62157bf"}},{"citation":"360-10-55-22","para":"55-22","html":"
If the fair value of an individual long-lived asset of an asset group is determinable without undue cost and effort and exceeds the adjusted carrying amount of that asset after an impairment loss is allocated initially, the excess impairment loss initially allocated to that asset would be reallocated to the other long-lived assets of the group. For example, if the fair value of Asset C is $822,000, the excess impairment loss of $100,000 initially allocated to that asset (based on its adjusted carrying amount of $722,000) would be reallocated as shown below to the other long-lived assets of the group on a pro rata basis using the relative adjusted carrying amounts of those assets.
","snippet":"If the fair value of an individual long-lived asset of an asset group is determinable without undue cost and effort and exceeds the adjusted carrying amount of that asset after an impairment loss is allocated initially, …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:05573766a5f789494bde6dd64c3122e6609577a08bd3828e215e8235623453ab","downloaded_from":"2026-09-10T00:06:07.246Z","last_downloaded_at":"2026-09-10T00:06:07.246Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482072","source_sha256":"563f6e5a4a9a15f476338eaca349489441671e773995d533f7ea5237c62157bf"}},{"citation":"360-10-55-23","para":"55-23","html":"
This Example illustrates the use of a probability-weighted approach for developing estimates of future cash flows used to test a long-lived asset for recoverability when alternative courses of action are under consideration (see paragraph 360-10-35-30). This Example has the following Cases:
  1. a
    Probability-weighted cash flows (Case A)
  2. b
    Expected cash flows technique (Case B).
","snippet":"This Example illustrates the use of a probability-weighted approach for developing estimates of future cash flows used to test a long-lived asset for recoverability when alternative courses of action are under considerat…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f8166f10e3f1ab00ac400ca90d95951b8158d3a81c8e810f05c9dce4a33dd563","downloaded_from":"2026-09-10T00:06:07.246Z","last_downloaded_at":"2026-09-10T00:06:07.246Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482072","source_sha256":"563f6e5a4a9a15f476338eaca349489441671e773995d533f7ea5237c62157bf"}},{"citation":"360-10-55-24","para":"55-24","html":"
Cases A and B share all of the following assumptions.
","snippet":"Cases A and B share all of the following assumptions.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:30f55d3ba33e13942587fdff1e4839c9a2341e401ce1e8cce48d883081350554","downloaded_from":"2026-09-10T00:06:07.246Z","last_downloaded_at":"2026-09-10T00:06:07.246Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482072","source_sha256":"563f6e5a4a9a15f476338eaca349489441671e773995d533f7ea5237c62157bf"}},{"citation":"360-10-55-25","para":"55-25","html":"
As of December 31, 20X2, a manufacturing facility with a carrying amount of $48 million is tested for recoverability. At that date, 2 courses of action to recover the carrying amount of the facility are under consideration—sell in 2 years or sell in 10 years (at the end of its remaining useful life).
","snippet":"As of December 31, 20X2, a manufacturing facility with a carrying amount of $48 million is tested for recoverability. At that date, 2 courses of action to recover the carrying amount of the facility are under considerati…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dab032751beeda89b33f1ea200b05d18eaa87723d345a57b41ab40ae5a7584cb","downloaded_from":"2026-09-10T00:06:07.246Z","last_downloaded_at":"2026-09-10T00:06:07.246Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482072","source_sha256":"563f6e5a4a9a15f476338eaca349489441671e773995d533f7ea5237c62157bf"}},{"citation":"360-10-55-26","para":"55-26","html":"
The possible cash flows associated with each of those courses of action are $41 million and $48.7 million, respectively. They are developed based on entity-specific assumptions about future sales (volume and price) and costs in varying scenarios that consider the likelihood that existing customer relationships will continue, changes in economic (market) conditions, and other relevant factors.
","snippet":"The possible cash flows associated with each of those courses of action are $41 million and $48.7 million, respectively. They are developed based on entity-specific assumptions about future sales (volume and price) and c…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b9d2a36c401d23b99fbc9924195b058f4a679ed12f47b391fc0912a68bcc226b","downloaded_from":"2026-09-10T00:06:07.246Z","last_downloaded_at":"2026-09-10T00:06:07.246Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482072","source_sha256":"563f6e5a4a9a15f476338eaca349489441671e773995d533f7ea5237c62157bf"}},{"citation":"360-10-55-27","para":"55-27","html":"
The following table shows the possible cash flows associated with each of the courses of action—sell in 2 years or sell in 10 years.
","snippet":"The following table shows the possible cash flows associated with each of the courses of action—sell in 2 years or sell in 10 years.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:170c97277dfc1c03b72a3100585022a70685fff3c61f1064ab615b028b1cefee","downloaded_from":"2026-09-10T00:06:07.246Z","last_downloaded_at":"2026-09-10T00:06:07.246Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482072","source_sha256":"563f6e5a4a9a15f476338eaca349489441671e773995d533f7ea5237c62157bf"}},{"citation":"360-10-55-28","para":"55-28","html":"
As further indicated in the following table, there is a 60 percent probability that the facility will be sold in 2 years and a 40 percent probability that the facility will be sold in 10 years.
","snippet":"As further indicated in the following table, there is a 60 percent probability that the facility will be sold in 2 years and a 40 percent probability that the facility will be sold in 10 years.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:49bf7b463ab2a916d3c0e7aa7088ae45301483e3b5a9de75f7c7d79b172d1d1d","downloaded_from":"2026-09-10T00:06:07.246Z","last_downloaded_at":"2026-09-10T00:06:07.246Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482072","source_sha256":"563f6e5a4a9a15f476338eaca349489441671e773995d533f7ea5237c62157bf"}},{"citation":"360-10-55-29","para":"55-29","html":"
The alternatives of whether to sell or use an asset are not necessarily independent of each other. In many situations, after estimating the possible future cash flows relating to those potential courses of action, an entity might select the course of action that results in a significantly higher estimate of possible future cash flows. In that situation, the entity generally would use the estimates of possible future cash flows relating only to that course of action in computing future cash flows. As shown, the expected cash flows are $44.1 million (undiscounted). Therefore, the carrying amount of the facility of $48 million would not be recoverable.
","snippet":"The alternatives of whether to sell or use an asset are not necessarily independent of each other. In many situations, after estimating the possible future cash flows relating to those potential courses of action, an ent…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:826f3d170e29d063566f6281a9ffa9b6dd79f45c2f28d342023327ac2917ea58","downloaded_from":"2026-09-10T00:06:07.246Z","last_downloaded_at":"2026-09-10T00:06:07.246Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482072","source_sha256":"563f6e5a4a9a15f476338eaca349489441671e773995d533f7ea5237c62157bf"}},{"citation":"360-10-55-30","para":"55-30","html":"
This Case illustrates the application of an expected present value technique to estimate the fair value of a long-lived asset in an impairment situation.
","snippet":"This Case illustrates the application of an expected present value technique to estimate the fair value of a long-lived asset in an impairment situation.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:25aa7f293dd0bc68cc4c4a34a7312d73fd7b1b6dc2a91455aca759ba7def9ec4","downloaded_from":"2026-09-10T00:06:07.246Z","last_downloaded_at":"2026-09-10T00:06:07.246Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482072","source_sha256":"563f6e5a4a9a15f476338eaca349489441671e773995d533f7ea5237c62157bf"}},{"citation":"360-10-55-31","para":"55-31","html":"
The following table shows by year the computation of the expected cash flows used in the measurement. They reflect the possible cash flows (probability-weighted) used to test the manufacturing facility for recoverability in Case A, adjusted for relevant marketplace assumptions, which increases the possible cash flows in total by approximately 15 percent.
","snippet":"The following table shows by year the computation of the expected cash flows used in the measurement. They reflect the possible cash flows (probability-weighted) used to test the manufacturing facility for recoverability…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9bd3af7095055de46cb2fc37f6e63848a99f2cff313f4809d5594f933db29153","downloaded_from":"2026-09-10T00:06:07.246Z","last_downloaded_at":"2026-09-10T00:06:07.246Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482072","source_sha256":"563f6e5a4a9a15f476338eaca349489441671e773995d533f7ea5237c62157bf"}},{"citation":"360-10-55-32","para":"55-32","html":"
The following table shows the computation of the expected present value; that is, the sum of the present values of the expected cash flows by year, each discounted at a risk-free interest rate determined from the yield curve for U.S. Treasury instruments. In this Case, a market risk premium is included in the expected cash flows; that is, the cash flows are certainty equivalent cash flows. As shown, the expected present value is $42.3 million, which is less than the carrying amount of $48 million. In accordance with paragraph 360-10-35-17 the entity would recognize an impairment loss of $5.7 million.
","snippet":"The following table shows the computation of the expected present value; that is, the sum of the present values of the expected cash flows by year, each discounted at a risk-free interest rate determined from the yield c…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:01c1488befc8f72f2c3e6683b20b31bcb1d3b3dfdf7a269285b218adcea1b0b1","downloaded_from":"2026-09-10T00:06:07.246Z","last_downloaded_at":"2026-09-10T00:06:07.246Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482072","source_sha256":"563f6e5a4a9a15f476338eaca349489441671e773995d533f7ea5237c62157bf"}},{"citation":"360-10-55-33","para":"55-33","html":"
A long-lived asset that is under development may be part of an asset group that is in use. In that situation, estimates of future cash flows used to test the recoverability of that group shall include the cash flows associated with future expenditures necessary to maintain the existing service potential of the group as well as the cash flows associated with future expenditures necessary to substantially complete the asset that is under development (see paragraph 360-10-35-35).
","snippet":"A long-lived asset that is under development may be part of an asset group that is in use. In that situation, estimates of future cash flows used to test the recoverability of that group shall include the cash flows asso…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1f027ef858fd391194eef22c82ea61729fad693a4cb965ed1ae3fce6f59eea20","downloaded_from":"2026-09-10T00:06:07.246Z","last_downloaded_at":"2026-09-10T00:06:07.246Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482072","source_sha256":"563f6e5a4a9a15f476338eaca349489441671e773995d533f7ea5237c62157bf"}},{"citation":"360-10-55-34","para":"55-34","html":"
An entity engaged in mining and selling phosphate estimates future cash flows from its commercially minable phosphate deposits in order to test the recoverability of the asset group that includes the mine and related long-lived assets (plant and equipment). Deposits from the mined rock must be processed in order to extract the phosphate. As the active mining area expands along the geological structure of the mine, a new processing plant is constructed near the production area. Depending on the size of the mine, extracting the minable deposits may require building numerous processing plants over the life of the mine. In testing the recoverability of the mine and related long-lived assets, the estimates of future cash flows from its commercially minable phosphate deposits would include cash flows associated with future expenditures necessary to build all of the required processing plants.
","snippet":"An entity engaged in mining and selling phosphate estimates future cash flows from its commercially minable phosphate deposits in order to test the recoverability of the asset group that includes the mine and related lon…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0651a0b539306b860a7166162e40563284f578d995f70c7a25d7c71a1c432d5e","downloaded_from":"2026-09-10T00:06:07.246Z","last_downloaded_at":"2026-09-10T00:06:07.246Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482072","source_sha256":"563f6e5a4a9a15f476338eaca349489441671e773995d533f7ea5237c62157bf"}},{"citation":"360-10-55-35","para":"55-35","html":"
Varying facts and circumstances will inevitably justify different groupings of assets for impairment review. While grouping at the lowest level for which there are identifiable cash flows for recognition and measurement of an impairment loss is understood, determining that lowest level requires considerable judgment.
","snippet":"Varying facts and circumstances will inevitably justify different groupings of assets for impairment review. While grouping at the lowest level for which there are identifiable cash flows for recognition and measurement …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f9c4997df48c33bcdfbc49bcc8840d9894b02f95e353c353903ee8bea6e81048","downloaded_from":"2026-09-10T00:06:07.246Z","last_downloaded_at":"2026-09-10T00:06:07.246Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482072","source_sha256":"563f6e5a4a9a15f476338eaca349489441671e773995d533f7ea5237c62157bf"}},{"citation":"360-10-55-36","para":"55-36","html":"
This Example illustrates the need for judgment in grouping assets for impairment, as discussed in paragraphs
360-10-35-23 through 35-25
. In this Example, an entity operates a bus entity that provides service under contract with a municipality that requires minimum service on each of five separate routes. Assets devoted to serving each route and the cash flows from each route are discrete. One of the routes operates at a significant deficit that results in the inability to recover the carrying amounts of the dedicated assets. The five bus routes would be an appropriate level at which to group assets to test for and measure impairment because the entity does not have the option to curtail any one bus route.
","snippet":"This Example illustrates the need for judgment in grouping assets for impairment, as discussed in paragraphs 360-10-35-23 through 35-25. In this Example, an entity operates a bus entity that provides service under contra…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d83a171dcd373a7caafa4d673cb65257cfdac31d9bcf17251c68cf6d7efdd638","downloaded_from":"2026-09-10T00:06:07.246Z","last_downloaded_at":"2026-09-10T00:06:07.246Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482072","source_sha256":"563f6e5a4a9a15f476338eaca349489441671e773995d533f7ea5237c62157bf"}},{"citation":"360-10-55-37","para":"55-37","html":"
This Example illustrates the classification as held for sale of a long-lived asset (disposal group) in accordance with paragraph 360-10-45-9(b).
","snippet":"This Example illustrates the classification as held for sale of a long-lived asset (disposal group) in accordance with paragraph 360-10-45-9(b).","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:643edd397703d96f0d8401fde83fe9957f898410819294bcebf46d648506e8e5","downloaded_from":"2026-09-10T00:06:07.246Z","last_downloaded_at":"2026-09-10T00:06:07.246Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482072","source_sha256":"563f6e5a4a9a15f476338eaca349489441671e773995d533f7ea5237c62157bf"}},{"citation":"360-10-55-38","para":"55-38","html":"
An entity commits to a plan to sell its headquarters building and has initiated actions to locate a buyer. The following illustrate situations in which the criterion in paragraph 360-10-45-9(b) would or would not be met:
  1. a
    The entity intends to transfer the building to a buyer after it vacates the building. The time necessary to vacate the building is usual and customary for sales of such assets. The criterion in paragraph 360-10-45-9(b) would be met at the plan commitment date.
  2. b
    The entity will continue to use the building until construction of a new headquarters building is completed. The entity does not intend to transfer the existing building to a buyer until after construction of the new building is completed (and it vacates the existing building). The delay in the timing of the transfer of the existing building imposed by the entity (seller) demonstrates that the building is not available for immediate sale. The criterion in paragraph 360-10-45-9(b) would not be met until construction of the new building is completed, even if a firm purchase commitment for the future transfer of the existing building is obtained earlier.
","snippet":"An entity commits to a plan to sell its headquarters building and has initiated actions to locate a buyer. The following illustrate situations in which the criterion in paragraph 360-10-45-9(b) would or would not be met:…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eee53dd330310874c7ff326cf03a9d753b7241cdf9b9c284f85e6c374fff4fa3","downloaded_from":"2026-09-10T00:06:07.246Z","last_downloaded_at":"2026-09-10T00:06:07.246Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482072","source_sha256":"563f6e5a4a9a15f476338eaca349489441671e773995d533f7ea5237c62157bf"}},{"citation":"360-10-55-39","para":"55-39","html":"
This Example illustrates the classification as held for sale of a long-lived asset (disposal group) in accordance with paragraph 360-10-45-9(b).
","snippet":"This Example illustrates the classification as held for sale of a long-lived asset (disposal group) in accordance with paragraph 360-10-45-9(b).","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bb83ae21b8ee83f0b833e34f8c9e0df4c915a7053a401236ce738c069f74e408","downloaded_from":"2026-09-10T00:06:07.246Z","last_downloaded_at":"2026-09-10T00:06:07.246Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482072","source_sha256":"563f6e5a4a9a15f476338eaca349489441671e773995d533f7ea5237c62157bf"}},{"citation":"360-10-55-40","para":"55-40","html":"
An entity commits to a plan to sell a manufacturing facility and has initiated actions to locate a buyer. At the plan commitment date, there is a backlog of uncompleted customer orders. The following illustrate situations in which the criterion in paragraph 360-10-45-9(b) would or would not be met:
  1. a
    The entity intends to sell the manufacturing facility with its operations. Any uncompleted customer orders at the sale date would transfer to the buyer. The transfer of uncompleted customer orders at the sale date will not affect the timing of the transfer of the facility. The criterion in paragraph 360-10-45-9(b) would be met at the plan commitment date.
  2. b
    The entity intends to sell the manufacturing facility, but without its operations. The entity does not intend to transfer the facility to a buyer until after it ceases all operations of the facility and eliminates the backlog of uncompleted customer orders. The delay in the timing of the transfer of the facility imposed by the entity (seller) demonstrates that the facility is not available for immediate sale. The criterion in paragraph 360-10-45-9(b) would not be met until the operations of the facility cease, even if a firm purchase commitment for the future transfer of the facility is obtained earlier.
","snippet":"An entity commits to a plan to sell a manufacturing facility and has initiated actions to locate a buyer. At the plan commitment date, there is a backlog of uncompleted customer orders. The following illustrate situation…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:138a3023f21330f0481e31c1c91b0f853d421fb6084a22d2bade6346953e4648","downloaded_from":"2026-09-10T00:06:07.246Z","last_downloaded_at":"2026-09-10T00:06:07.246Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482072","source_sha256":"563f6e5a4a9a15f476338eaca349489441671e773995d533f7ea5237c62157bf"}},{"citation":"360-10-55-41","para":"55-41","html":"
This Example illustrates the classification as held for sale of a long-lived asset (disposal group) in accordance with paragraph 360-10-45-9(b).
","snippet":"This Example illustrates the classification as held for sale of a long-lived asset (disposal group) in accordance with paragraph 360-10-45-9(b).","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cddf779057d1bd419c994167022332da688600236dd0053b8f29b66e0f08d3c3","downloaded_from":"2026-09-10T00:06:07.246Z","last_downloaded_at":"2026-09-10T00:06:07.246Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482072","source_sha256":"563f6e5a4a9a15f476338eaca349489441671e773995d533f7ea5237c62157bf"}},{"citation":"360-10-55-42","para":"55-42","html":"
An entity acquires through foreclosure a real estate property that it intends to sell. The following illustrate situations in which the criterion in paragraph 360-10-45-9(b) would not be met:
  1. a
    The entity does not intend to transfer the property to a buyer until after it completes renovations to increase its sales value. The delay in the timing of the transfer of the property imposed by the entity (seller) demonstrates that the property is not available for immediate sale. The criterion in paragraph 360-10-45-9(b) would not be met until the renovations are completed.
  2. b
    After the renovations are completed and the property is classified as held for sale but before a firm purchase commitment is obtained, the entity becomes aware of environmental damage requiring remediation. The entity still intends to sell the property. However, the entity does not have the ability to transfer the property to a buyer until after the remediation is completed. The delay in the timing of the transfer of the property imposed by others before a firm purchase commitment is obtained demonstrates that the property is not available for immediate sale. The criterion in paragraph 360-10-45-9(b) would not continue to be met. The property would be reclassified as held and used in accordance with paragraph 360-10-45-7.
","snippet":"An entity acquires through foreclosure a real estate property that it intends to sell. The following illustrate situations in which the criterion in paragraph 360-10-45-9(b) would not be met:\n(a) The entity does not inte…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8682bd3a616fe954ab16c27cad7ca80781f2189c285bc8dff434d7f5a2daf010","downloaded_from":"2026-09-10T00:06:07.246Z","last_downloaded_at":"2026-09-10T00:06:07.246Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482072","source_sha256":"563f6e5a4a9a15f476338eaca349489441671e773995d533f7ea5237c62157bf"}},{"citation":"360-10-55-43","para":"55-43","html":"
This Example illustrates the classification as held for sale of a long-lived asset (disposal group) in accordance with the criterion in paragraph 360-10-45-9(d). The following illustrates situations in which that criterion would not be met:
  1. a
    An entity that is a commercial leasing and finance company is holding for sale or lease equipment that has recently come off lease and the ultimate form of a future transaction (sale or lease) has not yet been determined.
  2. b
    An entity commits to a plan to sell an asset that is in use and lease back that asset; however, the transfer of the asset will not be accounted for as a sale and leaseback transaction because the buyer-lessor does not obtain control of the asset based on the guidance in paragraphs
    842-40-25-1 through 25-3
    .     The asset would continue to be classified as held and used following the appropriate guidance in Sections 360-10-35, 360-10-45, and 360-10-50.
","snippet":"This Example illustrates the classification as held for sale of a long-lived asset (disposal group) in accordance with the criterion in paragraph 360-10-45-9(d). The following illustrates situations in which that criteri…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cf0a90f77e6c7a91ed00f610d3a6e4f1b3231a1ce40ca53b5a003911b0ebc05f","downloaded_from":"2026-09-10T00:06:07.246Z","last_downloaded_at":"2026-09-10T00:06:07.246Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482072","source_sha256":"563f6e5a4a9a15f476338eaca349489441671e773995d533f7ea5237c62157bf"}},{"citation":"360-10-55-44","para":"55-44","html":"
This Example illustrates an exception to the one-year requirement in paragraph 360-10-45-9(d) to complete the sale of a long-lived asset (disposal group) (see paragraph 360-10-45-11). The following illustrates situations in which the conditions for an exception to the criterion in paragraph 360-10-45-9(d) would be met.
","snippet":"This Example illustrates an exception to the one-year requirement in paragraph 360-10-45-9(d) to complete the sale of a long-lived asset (disposal group) (see paragraph 360-10-45-11). The following illustrates situations…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:daf13827359ed5371441917743be22e20d4388181e4c71f477fc66c666f0bd4a","downloaded_from":"2026-09-10T00:06:07.246Z","last_downloaded_at":"2026-09-10T00:06:07.246Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482072","source_sha256":"563f6e5a4a9a15f476338eaca349489441671e773995d533f7ea5237c62157bf"}},{"citation":"360-10-55-45","para":"55-45","html":"
An entity in the utility industry commits to a plan to sell a disposal group that represents a significant portion of its regulated operations. The sale will require regulatory approval, which could extend the period required to complete the sale beyond one year. Actions necessary to obtain that approval cannot be initiated until after a buyer is known and a firm purchase commitment is obtained. However, a firm purchase commitment is probable within one year. In that situation, the conditions in paragraph 360-10-45-11(a) for an exception to the one-year requirement in paragraph 360-10-45-9(d) would be met.
","snippet":"An entity in the utility industry commits to a plan to sell a disposal group that represents a significant portion of its regulated operations. The sale will require regulatory approval, which could extend the period req…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:131bc251a05a9207b08c5e0cac35e31babbf0984065c7dc9db292fdd0dce75d3","downloaded_from":"2026-09-10T00:06:07.246Z","last_downloaded_at":"2026-09-10T00:06:07.246Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482072","source_sha256":"563f6e5a4a9a15f476338eaca349489441671e773995d533f7ea5237c62157bf"}},{"citation":"360-10-55-46","para":"55-46","html":"
This Example illustrates an exception to the one-year requirement in paragraph 360-10-45-9(d) to complete the sale of a long-lived asset (disposal group) (see paragraph 360-10-45-11). The following illustrates a situation in which the conditions for an exception to the criterion in paragraph 360-10-45-9(d) would be met.
","snippet":"This Example illustrates an exception to the one-year requirement in paragraph 360-10-45-9(d) to complete the sale of a long-lived asset (disposal group) (see paragraph 360-10-45-11). The following illustrates a situatio…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:52758d8397a4e98ac4ed54475bd8797e76be934ea931e8b30cad9b10a3643f57","downloaded_from":"2026-09-10T00:06:07.246Z","last_downloaded_at":"2026-09-10T00:06:07.246Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482072","source_sha256":"563f6e5a4a9a15f476338eaca349489441671e773995d533f7ea5237c62157bf"}},{"citation":"360-10-55-47","para":"55-47","html":"
An entity commits to a plan to sell a manufacturing facility in its present condition and classifies the facility as held for sale at that date. After a firm purchase commitment is obtained, the buyer's inspection of the property identifies environmental damage not previously known to exist. The entity is required by the buyer to remediate the damage, which will extend the period required to complete the sale beyond one year. However, the entity has initiated actions to remediate the damage, and satisfactory remediation of the damage is probable. In that situation, the conditions in paragraph 360-10-45-11(b) for an exception to the one-year requirement in paragraph 360-10-45-9(d) would be met.
","snippet":"An entity commits to a plan to sell a manufacturing facility in its present condition and classifies the facility as held for sale at that date. After a firm purchase commitment is obtained, the buyer's inspection of the…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d176610d14ddc884e2f75ed9392545f3e64a4016511d744804e4e583bd37b024","downloaded_from":"2026-09-10T00:06:07.246Z","last_downloaded_at":"2026-09-10T00:06:07.246Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482072","source_sha256":"563f6e5a4a9a15f476338eaca349489441671e773995d533f7ea5237c62157bf"}},{"citation":"360-10-55-48","para":"55-48","html":"
This Example illustrates an exception to the one-year requirement in paragraph 360-10-45-9(d) to complete the sale of a long-lived asset (disposal group) (see paragraph 360-10-45-11).
","snippet":"This Example illustrates an exception to the one-year requirement in paragraph 360-10-45-9(d) to complete the sale of a long-lived asset (disposal group) (see paragraph 360-10-45-11).","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:46a6bb1a7aae13b4d8dfae6e51f2ae7e130afb4dceebb473976efafc01ba8294","downloaded_from":"2026-09-10T00:06:07.246Z","last_downloaded_at":"2026-09-10T00:06:07.246Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482072","source_sha256":"563f6e5a4a9a15f476338eaca349489441671e773995d533f7ea5237c62157bf"}},{"citation":"360-10-55-49","para":"55-49","html":"
An entity commits to a plan to sell a long-lived asset and classifies the asset as held for sale at that date. The following illustrates situations in which the conditions for an exception to the criterion in paragraph 360-10-45-9(d) would or would not be met:
  1. a
    During the initial one-year period, the market conditions that existed at the date the asset was classified initially as held for sale deteriorate and, as a result, the asset is not sold by the end of that period. During that period, the entity actively solicited but did not receive any reasonable offers to purchase the asset and, in response, reduced the price. The asset continues to be actively marketed at a price that is reasonable given the change in market conditions, and the criteria in paragraph 360-10-45-9 are met. In that situation, the conditions in paragraph 360-10-45-11(c) for an exception to the one-year requirement in paragraph 360-10-45-9(d) would be met. At the end of the initial one-year period, the asset would continue to be classified as held for sale.
  2. b
    During the following one-year period, market conditions deteriorate further, and the asset is not sold by the end of that period. The entity believes that the market conditions will improve and has not further reduced the price of the asset. The asset continues to be held for sale, but at a price in excess of its current fair value. In that situation, the absence of a price reduction demonstrates that the asset is not available for immediate sale as required by the criterion in paragraph 360-10-45-9(b). In addition, the criterion in paragraph 360-10-45-9(e) requires that an asset be marketed at a price that is reasonable in relation to its current fair value. Therefore, the conditions in paragraph 360-10-45-11(c) for an exception to the one-year requirement in paragraph 360-10-45-9(d) would not be met. The asset would be reclassified as held and used in accordance with paragraph 360-10-35-44.
","snippet":"An entity commits to a plan to sell a long-lived asset and classifies the asset as held for sale at that date. The following illustrates situations in which the conditions for an exception to the criterion in paragraph 3…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:64f4f2d96eee7fd5c88e83e40ba7af1923094a6b257ee7c8b17f3a48b11b84f7","downloaded_from":"2026-09-10T00:06:07.246Z","last_downloaded_at":"2026-09-10T00:06:07.246Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482072","source_sha256":"563f6e5a4a9a15f476338eaca349489441671e773995d533f7ea5237c62157bf"}},{"citation":"360-10-55-50","para":"55-50","html":"
Offshore Industries is a manufacturer of offshore drilling rigs and platforms. The entity's manufacturing process requires significant specialized equipment, which it currently owns. As a result of a decline in the price of oil, the demand for its products and services has fallen dramatically in the past two years, resulting in a significant underutilization of its manufacturing capacity.
","snippet":"Offshore Industries is a manufacturer of offshore drilling rigs and platforms. The entity's manufacturing process requires significant specialized equipment, which it currently owns. As a result of a decline in the price…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fbd21dcc0790715e49bf82da5f6284e7e3bc3c1a9da3351516d517df9539eca9","downloaded_from":"2026-09-10T00:06:07.246Z","last_downloaded_at":"2026-09-10T00:06:07.246Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482072","source_sha256":"563f6e5a4a9a15f476338eaca349489441671e773995d533f7ea5237c62157bf"}},{"citation":"360-10-55-51","para":"55-51","html":"
The entity depreciates its investments in specialized equipment based on its original estimate of the remaining useful lives of the equipment using the units-of-production method, since it believes that the exhaustion of usefulness of these specialized assets relates more to their use than to the passage of time. The entity reevaluates these estimates in light of current conditions in accordance with generally accepted accounting principles (GAAP). The entity also monitors the policies of its major competitors and is aware that several have reported large write-downs of similar assets. Nevertheless, while the entity believes that it is at least reasonably possible that its estimate that it will recover the carrying amount of those assets from future operations will change during the next year, it believes it is more likely that conditions in the industry will improve and that no write-down for impairment will be necessary.
","snippet":"The entity depreciates its investments in specialized equipment based on its original estimate of the remaining useful lives of the equipment using the units-of-production method, since it believes that the exhaustion of…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:917f0a7545b2391a5d356d1b34ec6deb0bafb8a8184eb8e4d11fe1cfa9bc9d60","downloaded_from":"2026-09-10T00:06:07.246Z","last_downloaded_at":"2026-09-10T00:06:07.246Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482072","source_sha256":"563f6e5a4a9a15f476338eaca349489441671e773995d533f7ea5237c62157bf"}},{"citation":"360-10-55-52","para":"55-52","html":"
The entity would make the following disclosure:
","snippet":"The entity would make the following disclosure:\nOffshore's policy is to depreciate specialized manufacturing equipment (with a net book value of $25 million at December 31, 19X7) over its remaining useful life using the …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:039dadcfadaea90b1eb5c9a68cb3814cc44c6b7994044eca1b6ee1fc9a5203b7","downloaded_from":"2026-09-10T00:06:07.246Z","last_downloaded_at":"2026-09-10T00:06:07.246Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482072","source_sha256":"563f6e5a4a9a15f476338eaca349489441671e773995d533f7ea5237c62157bf"}},{"citation":"360-10-55-53","para":"55-53","html":"
Regarding the preceding illustrative disclosure, if the information in the first sentence is already disclosed elsewhere in the notes, it need not be repeated. Also, the bracketed material in the second sentence represents an example of voluntary disclosure that is encouraged by paragraph 275-10-50-9.
","snippet":"Regarding the preceding illustrative disclosure, if the information in the first sentence is already disclosed elsewhere in the notes, it need not be repeated. Also, the bracketed material in the second sentence represen…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5932c1ac57f73013d362dd12c12d19c8c6834eb5847bbb26400c7a47d019538c","downloaded_from":"2026-09-10T00:06:07.246Z","last_downloaded_at":"2026-09-10T00:06:07.246Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482072","source_sha256":"563f6e5a4a9a15f476338eaca349489441671e773995d533f7ea5237c62157bf"}},{"citation":"360-10-55-54","para":"55-54","html":"
In this Example, the entity acknowledges that the carrying amount of the specialized assets is subject to significant uncertainty based on current conditions. The uncertainty relates to the measurement of the specialized assets at the date of the financial statements, and the entity's disclosure makes clear that it is at least reasonably possible that the carrying amount will change in the near term.
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