Example:
The production line consisting of patent X, equipment Y and equipment Z of listed company A is specially used to produce products W ... A company manages according to different production lines, and the products W produced by the production line have an active market. The products W produced by the production line are packaged by packaging machine H and sold to the outside world.
Information related to product W production line and packaging machine H is as follows:
(1) Patent X was obtained on 2011,which is used exclusively for the production of product W. This patent has no other use except for the production of product W.
(2) Equipment Y and Z are specially made for the production of product W, and have no other uses except for the production of product W. ..
(3) The packaging machine H was purchased by Company A on 20 10 12 18 to package some products (including product W) produced by this company. The packaging machine is used by an independent accounting packaging workshop. When packaging the products produced by the company, the packaging fee shall be settled at the market price in the packaging workshop. In addition to the packaging of our products, Company A also uses this machine to undertake the external packaging of other enterprises' products and charges the packaging fee. The fair value of packaging machine after deducting disposal expenses and the present value of future cash flow can be reasonably determined.
Then, the recoverable amount of packaging machine H can be calculated and determined separately, and it can be used as a single asset to make provision for impairment. Patent X, equipment Y and equipment Z cannot generate cash inflow independently, but three assets * * * generate cash inflow at the same time. Therefore, these three assets should be set aside for impairment as an asset group.