ในกรณีที่มีข้อบ่งชี้ว่ารายการที่ดิน

In cases where there is an indication that the land list. Buildings and equipment are permanently diminished value, for example, there is evidence to show that an asset is obsolete or damaged, which impact negatively on the business during the period or is expected to occur in the near future, including the asset is not in use anymore. The causes of the sluggish real estate market severely consecutively as a long period, which cannot be predicted that these conditions will disappear when the etc. Enterprises need to recognize losses from a write-down of land. Building and equipment in the profit and loss statement. If the sales price can be easily estimated business reliability, high cost and without too many (not necessarily the price estimate by an independent appraisal) and the selling price less costs to sell the land. Building and equipment is lower than the price of land. Buildings and equipment In cases where it did not appear that there is an indication of the above anymore. Enterprises can save the reverse such losses.

In cases where there is an indication that the item of property. Property and equipment decreased permanently. Such evidence suggests that asset obsolete or damaged. Which impacts negatively on the Company during the period, or expected to occur in the near future. In addition, the asset is not active anymore. The sluggish real estate market is severely consecutive years. Which can not be expected that such conditions will go away when such entities to recognize a loss on impairment of land. Property and equipment In the income statement If the price can be estimated reliably, without the high cost too much. (Not necessarily appraised by an independent appraiser) and the selling price less costs to sell land. Plant and equipment under the cost of land. Property and equipment In that case, there were no indications above anymore. Entities can reverse such losses.

In case there are indications that the land transactions. Plant and equipment worth fell permanently. Such is the evidence shows that the assets of obsolete or damaged.Including the assets are not in use anymore. The depression of the real estate market severely for a long period of time. Which cannot be anticipated that such conditions are solved when, etc.Buildings and equipment. In the income statement If the business can be estimated reliably price and without the high cost too much. (don't have to match the appraiser free). And the price minus the cost of selling land transactions.Buildings and equipment. Where does appear to have an indication above anymore. Business can save reversed such losses.