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This chapter explains the derecognition of nonfinancial assets with the scope of ASC 350 on intangibles and ASC 360 on property, plant, and equipment that is not in the scope of ASC 606.

. 20520651 Editor's Note: Paragraph 205205557 will be superseded upon . OTROS TIPOS DE AJUSTES.pdf . FASB ASC 360 Property, Plant and Equipment.

Page 19-1 Chapter 19 Depreciation Costs Authoritative Sources FASB ASC 360 Property, Plant, and Equipment FASB ASC 840 Leases FAR 31.205-11 Depreciation FAR 31.205-16 Gains and

This area is now governed by FASB ASC 360, Property Plant and Equipment. . The impairment issues around accounting for fixed assets are a bit more complicated and .

ASC 360 Property, Plant, and Equipment .

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