Three years ago, Ace Airlines (AA) was granted permission to schedule flights on the popular and profitable Newalta to Oldsford route, provided it also serviced Remoteville which is considerably further north than Oldsford. As a result, AA set up a facility in Oldsford and a small office and maintenance bay in Remoteville. Remoteville is sparsely populated and not accessible except by air. AAs controller now wants to review the Remoteville assets for impairment due to the continuing losses on the Oldsford-Remoteville route, but is not familiar with IAS 36.