[ASC 360 — Property, Plant, and Equipment]
http://www.iasplus.com/en-us/standards/fasb/assets/asc360
ASC 360-10 provides guidance on accounting for property, plant, and equipment, and the related accumulated depreciation on those assets. This Subtopic also ...
[360 Property, Plant, and Equipment]
https://law.resource.org/pub/us/code/bean/fasb.html/fasb.360.2011.html
See the Impairment or Disposal of Long-Lived Assets Subsection of Section 360–10–45 for a discussion of held-for-use and held-for-sale classifications of ...
[Financial reporting developments: Impairment or disposal of ... - EY]
http://www.ey.com/Publication/vwLUAssets/EY-impairment-or-disposal-of-long-lived-assets/$FILE/EY-impairment-or-disposal-of-long-lived-assets.pdf
ASC 360-10, Impairment and Disposal of Long-Lived Assets (ASC 360), ... one of its more challenging aspects, ASC 360-10 requires the use of fair value ...