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Fixed assets : absence of depreciation and impairment


  I have two questions about fixed assets :
1) Some fixed assets are not subject to depreciation, e.g. financial
assets or trademarks. Of course, it can be implemented by pretending an
asset's salvage value is the same as its purchase value, but having "no
depreciation" as a depreciation method would be clearer.
2) How does one manage impairment of assets ? I still use version 1.3,
where it does not seem to exist. Does it exist in version 1.4 ?

Note for French-speaking people : "depreciation" is a false friend :
  English    |    French
depreciation | amortissement
 impairment  | dépréciation


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