[Verse 1] Your factory machine shows cracks today Book value sits at fifty grand But market whispers twenty-five Time to test if assets can withstand When carrying amount exceeds recoverable The math reveals impairment's hand [Chorus] Test and measure, write it down Carrying cost versus fair value found Test and measure, spread the parts Components live with separate hearts Impairment hits when worth deflates Componentize what depreciates [Verse 2] Your building holds three different lives Roof spans twenty, structure forty Elevator mechanism ten Each component tells its story Split the purchase price between them Depreciate each different pen [Chorus] Test and measure, write it down Carrying cost versus fair value found Test and measure, spread the parts Components live with separate hearts Impairment hits when worth deflates Componentize what depreciates [Bridge] Recoverable amount takes the higher road Value in use or disposal mode Cash flows discounted, selling price compared Whichever peaks becomes the threshold shared Significant parts with different useful spans Deserve their own depreciation plans [Verse 3] Annual testing keeps you clean Indicators flash the warning signs Technology shifts, markets crash External signals cross the lines Internal damage, obsolescence Forces asset value to decline [Chorus] Test and measure, write it down Carrying cost versus fair value found Test and measure, spread the parts Components live with separate hearts Impairment hits when worth deflates Componentize what depreciates [Outro] When assets stumble from their throne Break complex purchases to bone Each piece deserves its depreciation Impairment guards your valuation
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