E-;timating Relative Age and Useful Lives htimating the Age of Assets IMPAIRMENT OF lONG-LIVED ASSETS Financial Reporting of hnpaired Assets Impairment of Assets Held for Sale Impairment of Asset:; Remaining in Uoe Financial Statement Impact of Impairments Effec: of SF AS 121 on Analysts of Impairment Empincal Findings LIABILITIES FOR ASSET RETIREMENT OBLIGATIONS Provisions of SFAS 143 Effects of SF AS 143 SUMMARY