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1. Explain the process for measuring an impairment loss for property, plant, and equipment and finite-life intangible assets to be held and used. 2. Explain

1. Explain the process for measuring an impairment loss for property, plant, and equipment and finite-life intangible assets to be held and used.

2. Explain the process for measuring an impairment loss for property, plant, and equipment and finite-life intangible assets classified as held-for-sale.

Cite the reference locations regarding impairment of property, plant, and equipment and intangible assets.

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