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Assets with a cost of $200,000. Purchased on January 1,2016 and beat on a straight line basis for 5 years with an estimated residual value of 40,000 The company conducted an Impairmerit review on December 31, 2017 and lost sight of the fact that the asset will provide cash flow. As follows Assets with a cost of $200,000. Purchased on January 1,2016 and beat on a straight line basis for 5 years with an estimated residual value of 40,000 The company conducted an Impairmerit review on December 31, 2017 and lost sight of the fact that the asset will provide cash flow. As follows