{"id":11733,"date":"2023-12-25T10:00:00","date_gmt":"2023-12-25T15:00:00","guid":{"rendered":"https:\/\/php81.anepsa.com.mx\/?p=11733"},"modified":"2025-02-05T15:14:15","modified_gmt":"2025-02-05T20:14:15","slug":"deterioro-de-activos-de-larga-duracion-cuales-son","status":"publish","type":"post","link":"https:\/\/php81.anepsa.com.mx\/en\/impairment-of-long-lived-assets-what-are-they\/","title":{"rendered":"Impairment of long-lived assets, what are they?"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"11733\" class=\"elementor elementor-11733\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-617b61a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"617b61a\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-top-column elementor-element elementor-element-44e254b\" data-id=\"44e254b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-66 elementor-top-column elementor-element elementor-element-a763a1a\" data-id=\"a763a1a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-686ce15 elementor-widget elementor-widget-spacer\" data-id=\"686ce15\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b2f6fa4 elementor-widget elementor-widget-image\" data-id=\"b2f6fa4\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"605\" height=\"454\" src=\"https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2023\/12\/Deterioro-de-activos-de-larga-duracion.jpg\" class=\"attachment-large size-large wp-image-11839\" alt=\"\" srcset=\"https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2023\/12\/Deterioro-de-activos-de-larga-duracion.jpg 605w, https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2023\/12\/Deterioro-de-activos-de-larga-duracion-300x225.jpg 300w, https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2023\/12\/Deterioro-de-activos-de-larga-duracion-16x12.jpg 16w\" sizes=\"(max-width: 605px) 100vw, 605px\" title=\"\">\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-top-column elementor-element elementor-element-41c5bcd\" data-id=\"41c5bcd\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5b04bf0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5b04bf0\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1608cee\" data-id=\"1608cee\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d7fb4ae elementor-widget elementor-widget-table-of-contents\" data-id=\"d7fb4ae\" data-element_type=\"widget\" data-settings=\"{&quot;headings_by_tags&quot;:[&quot;h2&quot;],&quot;exclude_headings_by_selector&quot;:[],&quot;marker_view&quot;:&quot;numbers&quot;,&quot;hierarchical_view&quot;:&quot;yes&quot;,&quot;min_height&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"table-of-contents.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-toc__header\">\n\t\t\t<h4 class=\"elementor-toc__header-title\">\n\t\t\t\tcontent structure\t\t\t<\/h4>\n\t\t\t\t\t<\/div>\n\t\t<div id=\"elementor-toc__d7fb4ae\" class=\"elementor-toc__body\">\n\t\t\t<div class=\"elementor-toc__spinner-container\">\n\t\t\t\t<svg class=\"elementor-toc__spinner eicon-animation-spin e-font-icon-svg e-eicon-loading\" aria-hidden=\"true\" viewbox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M500 975V858C696 858 858 696 858 500S696 142 500 142 142 304 142 500H25C25 237 238 25 500 25S975 237 975 500 763 975 500 975Z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-995d877 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"995d877\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ef0bcfe\" data-id=\"ef0bcfe\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4f07646 elementor-widget elementor-widget-heading\" data-id=\"4f07646\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What are long-lived assets and what are they?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b1a2cfc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b1a2cfc\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-eeeb828\" data-id=\"eeeb828\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-74e2afa elementor-widget elementor-widget-text-editor\" data-id=\"74e2afa\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">They refer to those elements that are maintained within the entity and are essential to carry out operations, with the expectation of generating economic benefits in the future or, in the case of being acquired for that purpose, their disposal is decided, these elements They can be classified as \u201coperating assets\u201d and \u201ccorporate assets.\u201d<\/span><\/p><p><span style=\"font-weight: 400;\">These assets have the characteristic of providing economic benefits to the company over a long period.\u00a0<\/span><\/p><p><b>Some common examples of long-lived assets include:<\/b><\/p><ul><li><b>Properties, plant and equipment:<\/b><span style=\"font-weight: 400;\"> They include land, buildings, machinery, equipment and other physical assets used in the production of goods or services.<\/span><\/li><li><b>Long-term investments: <\/b><span style=\"font-weight: 400;\">Interests in stocks, bonds, or other financial investments that are held with the intention of holding them for a significant period of time.<\/span><\/li><li><b>Intangible assets:<\/b><span style=\"font-weight: 400;\"> Such as patents, trademarks, copyrights and other non-physical assets that have lasting value and contribute to revenue generation over time.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">These assets are usually an important part of a company&#039;s financial structure and are recorded on the balance sheet, proper management of long-lived assets is essential for the long-term planning and financial health of an organization.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5620de4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5620de4\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-top-column elementor-element elementor-element-98d7c82\" data-id=\"98d7c82\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-66 elementor-top-column elementor-element elementor-element-5408371\" data-id=\"5408371\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-410df48 elementor-widget elementor-widget-image\" data-id=\"410df48\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2023\/12\/BOLETIN-DETERIORO-DE-ACTIVOS-DE-LARGA-DURACION-1024x576.jpg\" class=\"attachment-large size-large wp-image-11803\" alt=\"\" srcset=\"https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2023\/12\/BOLETIN-DETERIORO-DE-ACTIVOS-DE-LARGA-DURACION-1024x576.jpg 1024w, https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2023\/12\/BOLETIN-DETERIORO-DE-ACTIVOS-DE-LARGA-DURACION-300x169.jpg 300w, https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2023\/12\/BOLETIN-DETERIORO-DE-ACTIVOS-DE-LARGA-DURACION-768x432.jpg 768w, https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2023\/12\/BOLETIN-DETERIORO-DE-ACTIVOS-DE-LARGA-DURACION-1536x864.jpg 1536w, https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2023\/12\/BOLETIN-DETERIORO-DE-ACTIVOS-DE-LARGA-DURACION-18x10.jpg 18w, https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2023\/12\/BOLETIN-DETERIORO-DE-ACTIVOS-DE-LARGA-DURACION.jpg 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" title=\"\">\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9c5442c elementor-widget elementor-widget-spacer\" data-id=\"9c5442c\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-top-column elementor-element elementor-element-a706d6b\" data-id=\"a706d6b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-14bd582 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"14bd582\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2eb14b4\" data-id=\"2eb14b4\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-cfcf539 elementor-widget elementor-widget-heading\" data-id=\"cfcf539\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Some important concepts of long-lived assets:<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-923559e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"923559e\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3a2f6c0\" data-id=\"3a2f6c0\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ecd1b5e elementor-widget elementor-widget-text-editor\" data-id=\"ecd1b5e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li><b>Corporate assets: <\/b><span style=\"font-weight: 400;\">They are long-lived assets that, although they do not generate cash flows themselves, play an essential role in the entity&#039;s operations. Examples of these assets include corporate buildings, research and development centers, and central computing equipment. These assets They may or may not be associated with a legal entity other than corporate units, but they are integral components of the same economic entity.<\/span><\/li><li><b>Intangible assets with indefinite life: <\/b><span style=\"font-weight: 400;\">As established in Bulletin C-8 on Intangible Assets, intangible assets are considered those that do not have legal, regulatory, contractual, competitive, economic, or other factors that limit their useful life. It is important to note that the term \u201cindefinite\u201d It does not imply that the useful life is infinite.<\/span><\/li><li><b>Operating assets: <\/b><span style=\"font-weight: 400;\">They refer to long-lived assets that directly produce cash flows.<\/span><\/li><li><b>Disposal cost: <\/b><span style=\"font-weight: 400;\">These are the costs and expenses specifically associated with the disposition of the asset, not including income tax or employee profit sharing.<\/span><\/li><li><b>Deterioration:<\/b><span style=\"font-weight: 400;\"> Refers to the situation in which the future economic benefits, that is, the recovery value, of \u201clong-lived assets\u201d in use or disposal, are less than their \u201cnet book value\u201d, an example of this It would be an asset that has experienced an accident or damage, such as a car that has been in a collision.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5505c0c elementor-widget elementor-widget-spacer\" data-id=\"5505c0c\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-749cabe elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"749cabe\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-44a1006\" data-id=\"44a1006\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ef5916c elementor-widget elementor-widget-heading\" data-id=\"ef5916c\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What is long-lived asset impairment in fixed assets?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-833aa28 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"833aa28\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0337405\" data-id=\"0337405\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9fd40f8 elementor-widget elementor-widget-text-editor\" data-id=\"9fd40f8\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">The objective of this<\/span><a href=\"https:\/\/anterior.banxico.org.mx\/dyn\/disposiciones\/marco-juridico\/otras-disposiciones-aplicables-al-banco-de-mexico\/criterios-contables-nifbdm\/serie-c\/%7B1ABF6A33-0C17-D585-343F-F4BA5F6C4617%7D.pdf\" target=\"_blank\" rel=\"noopener\"> <b>NIF<\/b><\/a><span style=\"font-weight: 400;\"> is to define the specific criteria to value, present and disclose the long-lived assets that have been decided to be disposed of and whose value has deteriorated.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4169b4f elementor-widget elementor-widget-spacer\" data-id=\"4169b4f\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5aa401d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5aa401d\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7c6e78d\" data-id=\"7c6e78d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2a65335 elementor-widget elementor-widget-heading\" data-id=\"2a65335\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">NIF C-15 Long-Term Impairment of Value and Its Disposition \n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ca41374 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ca41374\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-fd43c6c\" data-id=\"fd43c6c\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2c4f2e3 elementor-widget elementor-widget-heading\" data-id=\"2c4f2e3\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Presentation and valuation standards\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4f4eecf elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4f4eecf\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-bc0b331\" data-id=\"bc0b331\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-562058a elementor-widget elementor-widget-text-editor\" data-id=\"562058a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li aria-level=\"1\"><b>Long-lived assets<\/b><\/li><\/ul><p><span style=\"font-weight: 400;\">The loss due to impairment in the value of long-lived assets in use, as well as its reversal, must be reflected in the income statement in the cost and expense lines where the depreciation or amortization related to said assets is recognized. This is valid unless it is a loss or reversal caused by a permanent investment in associates; In such case, said loss must be presented in the category called \u201cshare in the results of unconsolidated or associated subsidiaries.\u201d<\/span><\/p><p><span style=\"font-weight: 400;\">When signs of<\/span><a href=\"https:\/\/php81.anepsa.com.mx\/en\/deterioro-de-activos-intangibles\/\"> <b>deterioration<\/b><\/a><span style=\"font-weight: 400;\">, there are assets with indefinite lives or impairment losses have been recorded, the pertinent situations must be disclosed, as applicable, such as:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">In the event that changes occur in the assumptions used, it is necessary to disclose this fact along with the reasons underlying it.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The events and conditions that justifiably caused the evaluation, or failing that, the loss due to impairment or its reversal.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The impact of the impairment correction or its reversal for each of the cash-generating units and their respective categories of assets that constitute them.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Whether the current net book value is made up of its net selling price or its value in use.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The standards used to calculate the net selling price (for example, by reference to the active market used).<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The appropriate discount rates used to calculate the use value.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The consequences on the impairment loss caused by changes in the grouping of assets that constitute the cash-generating unit.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If segmented information is disclosed, impairment losses and their reversals applied to each of the segments must be presented.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9eafb90 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9eafb90\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-cb89a14\" data-id=\"cb89a14\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9a28f17 elementor-widget elementor-widget-heading\" data-id=\"9a28f17\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Long-lived assets whose disposition has been decided\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-03532d6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"03532d6\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b0b2f93\" data-id=\"b0b2f93\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-25957c6 elementor-widget elementor-widget-text-editor\" data-id=\"25957c6\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">The loss for<\/span><a href=\"https:\/\/www.investopedia.com\/ask\/answers\/101314\/what-are-differences-between-amortization-and-impairment.asp#:~:text=Impairment%20occurs%20when%20an%20intangible,the%20balance%20sheet%20after%20amortization.\" target=\"_blank\" rel=\"noopener\"> <b>impairment of assets<\/b><\/a> <span style=\"font-weight: 400;\">long-lived assets intended for sale, as well as their resulting increases or reductions, must be reflected in the income statement in the cost or expense categories where the associated depreciation or amortization of said assets is recorded.<\/span><\/p><p><span style=\"font-weight: 400;\">Long-lived assets intended for sale and related liabilities must be presented in the corresponding items of current assets and current liabilities, respectively, without offsetting between them.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3dcffc1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3dcffc1\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6610569\" data-id=\"6610569\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2e79430 elementor-widget elementor-widget-heading\" data-id=\"2e79430\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">The following situations must be disclosed:\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b2451bf elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b2451bf\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b822478\" data-id=\"b822478\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-bd58f2c elementor-widget elementor-widget-text-editor\" data-id=\"bd58f2c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li aria-level=\"1\">Detailed explanation of long-lived assets and associated liabilities, including their amounts and the situations that led to the decision to put them up for sale, along with the planned date for their sale.<\/li><\/ul><ul><li aria-level=\"1\">The standards used to calculate the net selling price, such as by reference to the market used.<\/li><\/ul><ul><li aria-level=\"1\">The total amount of accumulated impairment loss on long-lived assets.<\/li><\/ul><ul><li aria-level=\"1\">Detailed information and an estimate of the amount of liabilities associated with the disposition for sale, which do not yet meet the requirements for inclusion in the financial statement figures.<\/li><\/ul><ul><li aria-level=\"1\">Reasons, amounts and consequences on the results of assets designated for sale that were chosen to continue using, together with an explanation of their valuation in accordance with paragraph 98.<\/li><\/ul><ul><li aria-level=\"1\">If segmented information is presented, the impairment losses and their reversals applied to each of the segments must be shown.<\/li><\/ul><p>\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4fc13f8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4fc13f8\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c0559e8\" data-id=\"c0559e8\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6f08cba elementor-widget elementor-widget-heading\" data-id=\"6f08cba\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Asset Exchange Abandonment \n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-dab3c81 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"dab3c81\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-06b9aec\" data-id=\"06b9aec\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2e0722b elementor-widget elementor-widget-text-editor\" data-id=\"2e0722b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">The profit or loss resulting from the abandonment or exchange for other assets, if part of the interruption of an operation, must be shown and disclosed.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ff2e622 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ff2e622\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6ba219a\" data-id=\"6ba219a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b854cbe elementor-widget elementor-widget-heading\" data-id=\"b854cbe\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Discontinuation of an operation\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-570661a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"570661a\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7ad8fcb\" data-id=\"7ad8fcb\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-fcb8586 elementor-widget elementor-widget-text-editor\" data-id=\"fcb8586\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">During the period in which an operation is discontinued, the indicated impairment loss and its reversal, as well as the gain or loss, must be displayed in the income statement as a specific item (on a single line) after continuing operations. , net of ISR and PTU.<\/span><\/p><p><span style=\"font-weight: 400;\">The assets and liabilities associated with the interruption of an operation must be shown in the balance sheet in separate categories of assets and liabilities, in a single line, duly classified as current and non-current, without offsetting between them, therefore, the balance sheets from previous periods that are presented for comparative purposes must be adjusted in their structure.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c2670cf elementor-widget elementor-widget-spacer\" data-id=\"c2670cf\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d68f72c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d68f72c\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-178e58e\" data-id=\"178e58e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c0529e2 elementor-widget elementor-widget-heading\" data-id=\"c0529e2\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/php81.anepsa.com.mx\/en\/\">If this topic is of interest to you, visit our BLOG <\/a><\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-63724a7 elementor-widget elementor-widget-spacer\" data-id=\"63724a7\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e51afcc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e51afcc\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-38d7413\" data-id=\"38d7413\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-53e131b elementor-widget elementor-widget-heading\" data-id=\"53e131b\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Links that may interest you<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d6a3231 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d6a3231\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-790a00a\" data-id=\"790a00a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-158ff48a elementor-position-top elementor-widget elementor-widget-image-box\" data-id=\"158ff48a\" data-element_type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><a href=\"https:\/\/php81.anepsa.com.mx\/en\/deterioro-de-activos-intangibles\/\" tabindex=\"-1\"><img decoding=\"async\" src=\"https:\/\/sp-ao.shortpixel.ai\/client\/to_webp,q_glossy,ret_img,w_605\/https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2023\/08\/deterioro-de-activos-intangibles.jpg\" title=\"\" alt=\"Computer image with intangible asset impairment text\" loading=\"lazy\"><\/a><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\"><a href=\"https:\/\/php81.anepsa.com.mx\/en\/deterioro-de-activos-intangibles\/\">Impairment of intangible assets linked to NIF C-15<\/a><\/h3><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-d080ba4\" data-id=\"d080ba4\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-56c458ee elementor-position-top elementor-widget elementor-widget-image-box\" data-id=\"56c458ee\" data-element_type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><a href=\"https:\/\/php81.anepsa.com.mx\/en\/ias-40\/\" tabindex=\"-1\"><img decoding=\"async\" src=\"https:\/\/sp-ao.shortpixel.ai\/client\/to_webp,q_glossy,ret_img,w_605\/https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2023\/05\/norma-internacional-de-contabilidad-nic-40.jpg\" title=\"\" alt=\"Image of people analyzing the International Accounting Standard IAS-40\" loading=\"lazy\"><\/a><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\"><a href=\"https:\/\/php81.anepsa.com.mx\/en\/ias-40\/\">International Accounting Standard IAS-40<\/a><\/h3><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-5a74b5ab\" data-id=\"5a74b5ab\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-db308bc elementor-position-top elementor-widget elementor-widget-image-box\" data-id=\"db308bc\" data-element_type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><a href=\"https:\/\/php81.anepsa.com.mx\/en\/fixed-assets-depreciation\/\" tabindex=\"-1\"><img decoding=\"async\" src=\"https:\/\/sp-ao.shortpixel.ai\/client\/to_webp,q_glossy,ret_img,w_1024\/https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2022\/07\/depreciacio%CC%81n-de-activos-1024x768.jpg.webp\" title=\"\" alt=\"image of calculator, money, writing table and assets in icons\" loading=\"lazy\"><\/a><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\"><a href=\"https:\/\/php81.anepsa.com.mx\/en\/fixed-assets-depreciation\/\">What is fixed asset depreciation?<\/a><\/h3><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Long-term impairment refers to items that are maintained within the entity and are essential to carry out operations, with the expectation of generating economic benefits in the future.<\/p>","protected":false},"author":1,"featured_media":11839,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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