מתי להשתמש
כשמישהו אומר: "PP&E", "Depreciation", "Impairment asset", "ASC 360", "Held for Sale", "No reversal", "Undiscounted cash flows".
הוראות עבודה
Capitalization (ASC 360-10-25-1):
- עלות רכישה + כל עלות להכשרה לשימוש
- Betterments: Capitalize; Repairs: Expense
Depreciation:
- Straight-line / Sum-of-Years / Double Declining Balance / Units of Production
- Useful Life + Residual Value → Management Judgment
Impairment Test (ASC 360-10-35-21):
Step 1 — Recoverability Test:
Undiscounted Future CF < Carrying Value → נכשל → עבור לStep 2
Step 2 — Measurement:
Impairment = Carrying Value − Fair Value
⚠️ No Reversal! (שונה מIFRS!)
Held for Sale (ASC 360-10-45-9):
קריטריונים: Management committed, Active program to sell,
Available for immediate sale, Likely to sell within 12 months
מדידה: Lower of Carrying Value or FV less costs to sell
⛔ לא מפחיתים Held-for-Sale assets
כללי עבודה
- Reference First — ASC 360-10-35-21
- Impairment = 2-step: Undiscounted CF test → FV measurement
- No Reversal — לעולם
- Disclaimer בסיום