An asset the benefit of which is derived only through direct consumption Choose.... Is used for calculating impairment loss Choose... Is never recorded as an asset Choose... Depreciation is not recorded for this plant asset Choose... Asset that lacks physical existence but is never recorded as an intangible asset Choose... It cannot be directly associated with a specific right and cannot be separated from the company Choose... Is included in the acquisition cost of an asset Is used to determine if an impairment has occurred in the Choose... 13 14 19 15 15 Finish attempt Time left 1:11:29