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If the book value (or carrying amount) of a PPE item is greater than the amount to be recovered through the asset's use or sale,

If the book value (or carrying amount) of a PPE item is greater than the amount to be recovered through the asset's use or sale, the asset is said to be

??

a, Impaired

b, Improved

c, Exchanged

d, Accumulated

e, Declined

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