The company is Procter and Gamble; What are the estimated useful lives for recording depreciation? Is land listed?

Which depreciation method does your company use for property and equipment for financial reporting?

Which depreciation method is used for tax purposes?

How does your company record repairs and maintenance expense?

Does your company report any impairment of property and equipment for the year end?

If so$,$ what was the amount of impairment of property and equipment for the year end?

What are the reasons for the impairments?

Were any impairments related to intangible assets recorded for the year end?

If so$,$ what was the amount of impairment of intangible assets for the year end?