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What Is the Impairment Test for Long-Term Plant Assets

Question 172

Multiple Choice

What is the impairment test for long-term plant assets?


A) Is the net book value greater than the fair value?
B) Is the fair value greater than the net book value?
C) Is the net book value greater than the estimated future cash flows?
D) Are the estimated future cash flows greater than the net book value?

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