{"id":11745,"date":"2023-12-27T13:00:00","date_gmt":"2023-12-27T18:00:00","guid":{"rendered":"https:\/\/php81.anepsa.com.mx\/?p=11745"},"modified":"2024-12-13T17:54:54","modified_gmt":"2024-12-13T22:54:54","slug":"boletin-c-15-de-las-nif","status":"publish","type":"post","link":"https:\/\/php81.anepsa.com.mx\/en\/bulletin-c-15-of-the-nif\/","title":{"rendered":"Standard C-15 | NIF C-15 | Impairment of the Value of Long-Lived Assets and Their Disposal"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"11745\" class=\"elementor elementor-11745\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-987f851 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"987f851\" 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-8775b90\" data-id=\"8775b90\" 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-6e4fdc2\" data-id=\"6e4fdc2\" 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-6b05f13 elementor-widget elementor-widget-spacer\" data-id=\"6b05f13\" 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-4113f53 elementor-widget elementor-widget-image\" data-id=\"4113f53\" 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\/Boletin-C-15-de-las-NIF.jpg\" class=\"attachment-large size-large wp-image-11845\" alt=\"\" srcset=\"https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2023\/12\/Boletin-C-15-de-las-NIF.jpg 605w, https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2023\/12\/Boletin-C-15-de-las-NIF-300x225.jpg 300w, https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2023\/12\/Boletin-C-15-de-las-NIF-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-6ff343f\" data-id=\"6ff343f\" 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-2ccfaa8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2ccfaa8\" 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-bf0d2a2\" data-id=\"bf0d2a2\" 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-bf8432b elementor-widget elementor-widget-spacer\" data-id=\"bf8432b\" 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-0af2811 elementor-widget elementor-widget-table-of-contents\" data-id=\"0af2811\" 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__0af2811\" 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-046e7ad elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"046e7ad\" 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-1befbd8\" data-id=\"1befbd8\" 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-d821b6c elementor-widget elementor-widget-spacer\" data-id=\"d821b6c\" 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-6fd46fb elementor-widget elementor-widget-text-editor\" data-id=\"6fd46fb\" 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;\">Financial Reporting Standards Bulletin C-15 sets out key guidelines on the accounting treatment of impairment in long-lived assets, both tangible and intangible. This bulletin is essential for companies to properly recognise and manage impairment losses, while maintaining transparency and reliability in their financial reporting. Below, we explore its content and relevance.<\/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-b1d57e6 elementor-widget elementor-widget-spacer\" data-id=\"b1d57e6\" 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-f7002c4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f7002c4\" 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-b41b19f\" data-id=\"b41b19f\" 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-2489537 elementor-widget elementor-widget-heading\" data-id=\"2489537\" 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\">Importance of NIF\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-caba4ab elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"caba4ab\" 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-513e745\" data-id=\"513e745\" 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-cecd64d elementor-widget elementor-widget-text-editor\" data-id=\"cecd64d\" 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;\">Financial Reporting Standards (NIF) play a fundamental role in accounting, as they provide a common framework for the preparation of financial statements in Mexico. Their importance can be summarized in the following key aspects:<\/span><\/p><ol><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Uniformity and Consistency<\/b><b><br \/><\/b><span style=\"font-weight: 400;\">The IFRS establish clear principles that companies must follow, ensuring the consistency and comparability of financial information over time and between different entities.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Quality and Transparency<\/b><b><br \/><\/b><span style=\"font-weight: 400;\">By adhering to IFRS, companies ensure that financial information is of high quality and transparent, which strengthens the confidence of investors and other stakeholders.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Alignment with International Standards<\/b><b><br \/><\/b><span style=\"font-weight: 400;\">The NIFs are aligned with the International Financial Reporting Standards (IFRS), which facilitates the comparison of financial reports at a global level, favoring the competitiveness of Mexican companies in international markets.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Facilitating Decision Making<\/b><b><br \/><\/b><span style=\"font-weight: 400;\">Information based on IFRS provides a solid basis for strategic and operational decisions, allowing managers and investors to assess the performance and financial health of companies.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Legal and Tax Compliance<\/b><b><br \/><\/b><span style=\"font-weight: 400;\">Compliance with NIF is crucial to meet legal and tax requirements in Mexico, as financial statements must adequately reflect the company&#039;s activities.<\/span><\/li><\/ol>\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-72f5cbf elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"72f5cbf\" 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-e4f7cba\" data-id=\"e4f7cba\" 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-fff8df0 elementor-widget elementor-widget-spacer\" data-id=\"fff8df0\" 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-09ee7a9 elementor-widget elementor-widget-heading\" data-id=\"09ee7a9\" 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 in Mexico\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-149a3e9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"149a3e9\" 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-e047054\" data-id=\"e047054\" 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-d1f2bea elementor-widget elementor-widget-text-editor\" data-id=\"d1f2bea\" 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;\">In Mexico, NIFs are issued by the <\/span><b>Mexican Financial Reporting Standards Council (CINIF)<\/b><span style=\"font-weight: 400;\">These rules are essential to regulate the preparation and presentation of financial information in the country, and their correct application is vital to maintain transparency in the business environment. Some key points are:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Issue and Update<\/b><b><br \/><\/b><span style=\"font-weight: 400;\">CINIF is responsible for issuing and updating NIFs in collaboration with other institutions such as tax and financial authorities. This ensures that the standards are relevant and applicable in the Mexican economic context.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Compliance with International Standards<\/b><b><br \/><\/b><span style=\"font-weight: 400;\">IFRS are aligned with International Financial Reporting Standards (IFRS), making it easier to compare financial statements globally.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mandatory Application<\/b><b><br \/><\/b><span style=\"font-weight: 400;\">NIFs are mandatory for all entities in Mexico that issue financial statements, both public and private, regardless of their size or sector.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Hierarchy of NIFs<\/b><b><br \/><\/b><span style=\"font-weight: 400;\">The Mexican regulatory framework is organized into levels: the NIF, the Interpretations of the NIF (INIF), the Auditing Standards (NA), and the Interpretations of the Auditing Standards (INAF), all working coherently to guide the preparation and auditing of financial information.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">As a whole, the NIF in Mexico allow for improved quality of financial information, promoting transparency and reliability in companies&#039; accounting reports.<\/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-1eabbb6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1eabbb6\" 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-77413a2\" data-id=\"77413a2\" 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-5fbae15 elementor-widget elementor-widget-spacer\" data-id=\"5fbae15\" 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-8a8cb18 elementor-widget elementor-widget-heading\" data-id=\"8a8cb18\" 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\">International Financial Standard C-15: Impairment of Long-Lived 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-da2d99c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"da2d99c\" 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-bc9113a\" data-id=\"bc9113a\" 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-1c1537d elementor-widget elementor-widget-text-editor\" data-id=\"1c1537d\" 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 <\/span><b>NIF C-15<\/b><span style=\"font-weight: 400;\"> It is one of the Financial Information Standards (NIF) that regulates the <\/span><b>impairment in the value of long-lived assets<\/b><span style=\"font-weight: 400;\"> and their disposition. This standard establishes clear criteria for accounting entities to recognise, measure, present and disclose the impairment of long-lived assets, both tangible and intangible.<\/span><\/p><p dir=\"ltr\" style=\"line-height: 1.2; margin-top: 0pt; margin-bottom: 0pt;\">\u00a0<\/p><h3><b>Objectives and Scope of NIF C-15<\/b><\/h3><p><span style=\"font-weight: 400;\">The <\/span><b>NIF C-15<\/b><span style=\"font-weight: 400;\"> aims to ensure that the <\/span><b>long-lived assets<\/b><span style=\"font-weight: 400;\">, both tangible and intangible, are adequately reflected in the financial statements, recognizing the impairment of their value when necessary. These assets, also known as <\/span><b>non-current assets<\/b><span style=\"font-weight: 400;\">, are those that a company acquires with the intention of using them for an extended period, generally more than one year.<\/span><\/p><p><span style=\"font-weight: 400;\">Unlike current assets, they are not intended for sale in the normal course of business, but are used to generate income over time. Correct application of IFRS C-15 is essential to ensure that financial statements provide accurate and reliable information to investors and other stakeholders.<\/span><\/p><p dir=\"ltr\" style=\"line-height: 1.2; margin-top: 0pt; margin-bottom: 0pt;\">\u00a0<\/p><h3><b>Types of Long-Term Assets<\/b><\/h3><ol><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Property, Plant and Equipment (PPE)<\/b><ul><li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Includes tangible assets that a company uses to produce goods or services. These assets are essential to the company&#039;s operations and are not intended for sale. Common examples are:<\/span><ul><li style=\"font-weight: 400;\" aria-level=\"3\"><span style=\"font-weight: 400;\">land<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"3\"><span style=\"font-weight: 400;\">buildings<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"3\"><span style=\"font-weight: 400;\">Machinery<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"3\"><span style=\"font-weight: 400;\">Equipment<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"3\"><span style=\"font-weight: 400;\">Vehicles<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"3\"><span style=\"font-weight: 400;\">furniture and equipment<\/span><\/li><\/ul><\/li><\/ul><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Intangible Assets<\/b><ul><li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">These are non-physical assets that have economic value for the company. These assets are used for several years and have a significant impact on revenue generation. Some examples are:<\/span><ul><li style=\"font-weight: 400;\" aria-level=\"3\"><b>patents<\/b><span style=\"font-weight: 400;\">: Exclusive rights to make, sell, or use an invention for a specified period.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"3\"><b>Trademarks<\/b><span style=\"font-weight: 400;\">: Exclusive rights to the use of names, logos or symbols that identify the company.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"3\"><b>Copyright<\/b><span style=\"font-weight: 400;\">: Legal protection granted to creators of original works.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"3\"><b>Goodwill or commercial credit<\/b><span style=\"font-weight: 400;\">: Value related to a company&#039;s reputation, clientele, or business relationships.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"3\"><b>Licenses<\/b><span style=\"font-weight: 400;\">: Authorizations to carry out certain activities or businesses, such as operating in specific markets.<\/span><\/li><\/ul><\/li><\/ul><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Long-term investments<\/b><ul><li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">These are investments that a company intends to hold for a long period, usually more than one year. This may include:<\/span><ul><li style=\"font-weight: 400;\" aria-level=\"3\"><b>Investments in shares<\/b><span style=\"font-weight: 400;\"> or shares in other companies.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"3\"><b>Bonds and other financial instruments<\/b><span style=\"font-weight: 400;\"> which is not planned to be sold in the short term.<\/span><\/li><\/ul><\/li><\/ul><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Properties under long-term operating lease<\/b><ul><li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">If a company has property that is leased on a long-term basis, these assets are also considered long-lived. They may include commercial property, machinery, or equipment that is not owned but is used for a long period under an operating lease.<\/span><\/li><\/ul><\/li><\/ol>\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-11b4e84 elementor-widget elementor-widget-image\" data-id=\"11b4e84\" 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=\"588\" src=\"https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2023\/12\/Tipos-de-Activos-de-Larga-Duracion-1024x588.png\" class=\"attachment-large size-large wp-image-13376\" alt=\"Types of Long-Term Assets\" srcset=\"https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2023\/12\/Tipos-de-Activos-de-Larga-Duracion-1024x588.png 1024w, https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2023\/12\/Tipos-de-Activos-de-Larga-Duracion-300x172.png 300w, https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2023\/12\/Tipos-de-Activos-de-Larga-Duracion-768x441.png 768w, https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2023\/12\/Tipos-de-Activos-de-Larga-Duracion-18x10.png 18w, https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2023\/12\/Tipos-de-Activos-de-Larga-Duracion.png 1447w\" 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-732492d elementor-widget elementor-widget-spacer\" data-id=\"732492d\" 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-7d6018b elementor-widget elementor-widget-text-editor\" data-id=\"7d6018b\" 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<h3><b>Characteristics of Long-Lived Assets<\/b><\/h3><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Long shelf life<\/b><span style=\"font-weight: 400;\">: These are assets that are expected to produce economic benefits over several years.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Not intended for sale<\/b><span style=\"font-weight: 400;\">: Unlike current assets (such as inventory or accounts receivable), long-lived assets are not sold in the ordinary course of business.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Continued use<\/b><span style=\"font-weight: 400;\">: They are used in the company&#039;s operational activities to generate revenue and improve the efficiency of operations.<\/span><\/li><\/ul><p>\u00a0<\/p><h3><b>Key points of NIF C-15<\/b><\/h3><ol><li style=\"list-style-type: none;\"><ol><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Identifying Signs of Impairment: IFRS C-15 provides specific criteria for identifying signs of impairment in the value of assets. These signs include:<\/b><\/li><\/ol><\/li><\/ol><ul><li aria-level=\"2\"><b>Significant decrease in the market value of an asset.<\/b><\/li><\/ul><ul><li aria-level=\"2\"><b>Reduction in the use of installed capacity.<\/b><\/li><\/ul><ul><li aria-level=\"2\"><b>Loss of market or demand for the products or services associated with the asset.<\/b><\/li><\/ul><ul><li aria-level=\"2\"><b>Technological changes that may lead to obsolescence.<\/b><\/li><\/ul><ul><li aria-level=\"2\"><b>Physical damage to the asset.<\/b><\/li><\/ul><ul><li aria-level=\"2\"><b>Suspension or cancellation of a franchise or license associated with the asset.<\/b><\/li><\/ul><ul><li aria-level=\"2\"><b>Changes in the destination or use of an asset.<\/b><\/li><\/ul><ol><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">These indications must be evaluated to determine whether it is necessary to proceed with a detailed valuation and determine whether an impairment in the value of the assets should be recognized.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Calculation and Recognition of Impairment Losses:<\/b><span style=\"font-weight: 400;\"> The standard establishes the <\/span><b>Rule for the calculation and recognition of impairment losses<\/b><span style=\"font-weight: 400;\">Impairment is recognized when the <\/span><b>net book value<\/b><span style=\"font-weight: 400;\"> of an asset exceeds its <\/span><b>recovery value<\/b><span style=\"font-weight: 400;\">, which is the largest of:<\/span><ul><li style=\"font-weight: 400;\" aria-level=\"2\"><b>use value<\/b><span style=\"font-weight: 400;\">: The present value of future cash flows expected to be obtained from the use of the asset.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"2\"><b>net sale price<\/b><span style=\"font-weight: 400;\">: The estimated selling price of the asset in an arm&#039;s length transaction, less the costs associated with its disposal.<\/span><\/li><\/ul><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If the net book value of an asset is greater than its recovery value, an impairment loss must be recognized and recorded in the income statement.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Rules for Presentation and Disclosure of Assets Subject to Impairment:<\/b><span style=\"font-weight: 400;\"> NIF C-15 also establishes the <\/span><b>Presentation and disclosure rules<\/b><span style=\"font-weight: 400;\"> applicable to assets subject to impairment. These include:<\/span><ul><li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">The <\/span><b>presentation of impairment loss<\/b><span style=\"font-weight: 400;\"> separately in the financial statements, to ensure that users can clearly distinguish between assets that have been impaired and those that have not.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">The <\/span><b>revelation<\/b><span style=\"font-weight: 400;\"> of the assumptions and methodologies used to determine the recovery value, such as the discount rate used to calculate the present value of future cash flows.<\/span><\/li><\/ul><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">In addition, entities are required to disclose <\/span><b>any reversal of an impairment loss<\/b><span style=\"font-weight: 400;\"> when the asset&#039;s salvage value increases in the future, ensuring that decisions based on the financial statements reflect the asset&#039;s current position.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Presentation and Disclosure of Discontinuation of Operations:<\/b><span style=\"font-weight: 400;\"> In the event that an entity decides to discontinue an operation or dispose of a significant asset, NIF C-15 also establishes specific rules for the <\/span><b>Presentation and disclosure of assets subject to discontinuation of operations<\/b><span style=\"font-weight: 400;\">. The rules include:<\/span><ul><li style=\"font-weight: 400;\" aria-level=\"2\"><b>Separate presentation<\/b><span style=\"font-weight: 400;\"> of assets and liabilities related to discontinued operations in the financial statements.<\/span><\/li><\/ul><\/li><\/ol><p><b>Detailed disclosure<\/b><span style=\"font-weight: 400;\"> of the reasons for discontinuing operations and any financial impact related to the disposition of the assets, such as losses or gains on sale.<\/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-cf1aefc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cf1aefc\" 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-f1d0fcb\" data-id=\"f1d0fcb\" 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-1287197 elementor-widget elementor-widget-spacer\" data-id=\"1287197\" 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-681988e elementor-widget elementor-widget-heading\" data-id=\"681988e\" 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\">Causes justifying the impairment of long-term assets according to NIF C-15<\/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-a0faa32 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a0faa32\" 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-c557bc7\" data-id=\"c557bc7\" 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-9ba917c elementor-widget elementor-widget-text-editor\" data-id=\"9ba917c\" 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;\">According to this standard, the following causes must be justified to determine the impairment of long-lived assets:<\/span><\/p><h3><b>1. Decrease in the market value of an asset<\/b><\/h3><p><span style=\"font-weight: 400;\">A significant decrease in the market value of an asset can be a clear indication of impairment. This decline can be due to a number of factors, such as an economic crisis, changes in market conditions or variations in demand for the goods or services associated with the asset.<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Example<\/b><span style=\"font-weight: 400;\">: A commercial building whose market value has decreased due to falling prices in the real estate market, or a vehicle that has suffered a reduction in value due to accelerated depreciation caused by the increased supply of used vehicles on the market.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Justification<\/b><span style=\"font-weight: 400;\">: A decline in market value may reflect that the net sales price or value in use of the asset has decreased, suggesting that the asset&#039;s carrying amount may be higher than its recoverable amount.<\/span><\/li><\/ul><h3><b>2. Reduction in the use of installed capacity<\/b><\/h3><p><span style=\"font-weight: 400;\">When there is a significant reduction in the utilisation of the installed capacity of an asset, such as machinery or production equipment, this may indicate impairment. Installed capacity refers to the amount of output a company can generate using its assets. If it is not fully utilised or is under-utilised for a long period, the value of the asset is likely to suffer.<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Example<\/b><span style=\"font-weight: 400;\">: A manufacturing plant that, due to a decrease in demand for products, operates at a very low capacity for an extended period. It may also be the case of machinery whose use has been reduced due to the modernization of technology in the industry.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Justification<\/b><span style=\"font-weight: 400;\">: If the asset is not being used efficiently or if its income-generating capacity is reduced, it may not recover its original value, which implies the need to assess its impairment.<\/span><\/li><\/ul><h3><b>3. Market loss<\/b><\/h3><p><span style=\"font-weight: 400;\">Market loss refers to a decline in demand for the products or services associated with an asset. This can be a result of factors such as changing consumer preferences, increasing competition, or the exhaustion of a market niche.<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Example<\/b><span style=\"font-weight: 400;\">: A company that produces products in a market that has become saturated or is losing ground to more innovative or lower-priced competitors. It could also be the case of a company whose product line is discontinued or displaced by more in-demand alternatives.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Justification<\/b><span style=\"font-weight: 400;\">: If the market loss affects the profitability or value of the assets related to the production of those goods or services, it may be necessary to recognize an impairment loss, since the asset will probably not generate the expected cash flows.<\/span><\/li><\/ul><h3><b>4. Technological changes<\/b><\/h3><p><span style=\"font-weight: 400;\">Technological advances can cause an asset to become obsolete, which could reduce its value. This type of impairment occurs when the technology supporting the asset has become obsolete, and the asset is no longer competitive or profitable.<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Example<\/b><span style=\"font-weight: 400;\">: A computing machine that can no longer operate new software due to its incompatibility with current technologies. Another example could be a software system that is no longer updated, and which loses functionality compared to more modern alternatives.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Justification<\/b><span style=\"font-weight: 400;\">Technological advancement may cause an asset to lose some of its value because maintenance costs, lack of parts, or inability to adapt to new market demands decrease its ability to generate income. This would justify an impairment assessment.<\/span><\/li><\/ul><h3><b>5. Physical damage<\/b><\/h3><p><span style=\"font-weight: 400;\">Physical damage to long-lived assets, such as machinery, buildings or vehicles, can affect their value and performance. This damage can result from accidents, natural disasters (such as floods or earthquakes), or wear and tear due to age and overuse of the asset.<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Example<\/b><span style=\"font-weight: 400;\">: A building that suffers major structural damage due to an earthquake or a machine that breaks down beyond repair due to an accident at the production plant.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Justification<\/b><span style=\"font-weight: 400;\">Physical damage can significantly reduce the asset&#039;s ability to generate income, which may cause the asset&#039;s carrying amount to exceed its recoverable amount, making it necessary to recognize an impairment loss.<\/span><\/li><\/ul><h3><b>6. Suspension of franchises or licenses<\/b><\/h3><p><span style=\"font-weight: 400;\">The suspension, cancellation or expiration of a franchise, license or other rights associated with an intangible asset may reduce its value and lead to impairment. This is particularly relevant in the case of intangible assets such as licenses, copyrights, patents or trademarks, which have economic value based on their validity and ability to generate income.<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Example<\/b><span style=\"font-weight: 400;\">: A company that loses rights to a patent, or a franchisor whose franchise is cancelled or not renewed due to failure to meet certain standards or legal issues.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b style=\"font-style: inherit;\">Justification<\/b><span style=\"font-weight: 400;\">: The loss of these rights or the suspension of the franchise may eliminate the source of income associated with these intangible assets, justifying the evaluation of their impairment and the possible need to recognize a loss.<\/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-61ce33c elementor-widget elementor-widget-image\" data-id=\"61ce33c\" 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=\"604\" src=\"https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2023\/12\/Causas-que-justifican-el-deterioro-de-los-activos-1024x604.png\" class=\"attachment-large size-large wp-image-13377\" alt=\"Causes justifying the deterioration of assets\" srcset=\"https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2023\/12\/Causas-que-justifican-el-deterioro-de-los-activos-1024x604.png 1024w, https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2023\/12\/Causas-que-justifican-el-deterioro-de-los-activos-300x177.png 300w, https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2023\/12\/Causas-que-justifican-el-deterioro-de-los-activos-768x453.png 768w, https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2023\/12\/Causas-que-justifican-el-deterioro-de-los-activos-18x12.png 18w, https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2023\/12\/Causas-que-justifican-el-deterioro-de-los-activos.png 1301w\" 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-c53a019 elementor-widget elementor-widget-spacer\" data-id=\"c53a019\" 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-d70d57a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d70d57a\" 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-bec4cbf\" data-id=\"bec4cbf\" 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-03cf4cf elementor-widget elementor-widget-heading\" data-id=\"03cf4cf\" 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 the Signs of Deterioration?\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-10681fd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"10681fd\" 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-e5066df\" data-id=\"e5066df\" 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-55bd0b4 elementor-widget elementor-widget-text-editor\" data-id=\"55bd0b4\" 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;\">Impairment occurs when the net carrying amount of a long-lived asset (in use or for disposal) exceeds the expected future economic benefits from it. Signs of impairment include:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Significant decrease in market value<\/b><span style=\"font-weight: 400;\"> of the asset.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Significant reduction in installed capacity<\/b><span style=\"font-weight: 400;\">.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Market loss<\/b><span style=\"font-weight: 400;\"> of related products or services.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Technological obsolescence<\/b><span style=\"font-weight: 400;\">.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Physical damages<\/b><span style=\"font-weight: 400;\"> in the asset.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Suspension or cancellation of franchises, licenses, etc.<\/b><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Significant changes in the use or destination of the asset.<\/b><\/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-a7c7e6c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a7c7e6c\" 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-5b1ca06\" data-id=\"5b1ca06\" 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-9424c8e\" data-id=\"9424c8e\" 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-0a3ae26 elementor-widget elementor-widget-image\" data-id=\"0a3ae26\" 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 loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2023\/12\/BOLETIN-C-15-1024x576.jpg\" class=\"attachment-large size-large wp-image-11815\" alt=\"signs of deterioration c15\" srcset=\"https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2023\/12\/BOLETIN-C-15-1024x576.jpg 1024w, https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2023\/12\/BOLETIN-C-15-300x169.jpg 300w, https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2023\/12\/BOLETIN-C-15-768x432.jpg 768w, https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2023\/12\/BOLETIN-C-15-1536x864.jpg 1536w, https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2023\/12\/BOLETIN-C-15-18x10.jpg 18w, https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2023\/12\/BOLETIN-C-15.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\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-6965e4b\" data-id=\"6965e4b\" 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-a69fcdc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a69fcdc\" 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-103f1e6\" data-id=\"103f1e6\" 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-162b8ff elementor-widget elementor-widget-spacer\" data-id=\"162b8ff\" 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-f3d5ba8 elementor-widget elementor-widget-heading\" data-id=\"f3d5ba8\" 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\">Determination, Calculation and Recognition of Impairment Loss on 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-2cfa52b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2cfa52b\" 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-a20d679\" data-id=\"a20d679\" 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-d08420a elementor-widget elementor-widget-text-editor\" data-id=\"d08420a\" 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\"><h3><b>Use Value<\/b><\/h3><\/li><\/ul><p><span style=\"font-weight: 400;\">He <\/span><b>use value<\/b><span style=\"font-weight: 400;\"> refers to the present value of the future cash flows expected to be obtained from the use of the asset. To calculate this value:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Projection of future cash flows<\/b><span style=\"font-weight: 400;\"> generated by the asset.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Discounting of these flows<\/b><span style=\"font-weight: 400;\"> using an appropriate discount rate.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Exclusion of financial expenses and depreciation<\/b><span style=\"font-weight: 400;\">.<\/span><\/li><\/ul><p dir=\"ltr\" style=\"line-height: 1.2; margin-top: 0pt; margin-bottom: 0pt;\">\u00a0<\/p><ul><li aria-level=\"1\"><b>Net Sale Price<\/b><\/li><\/ul><p><span style=\"font-weight: 400;\">He <\/span><b>net sales price<\/b><span style=\"font-weight: 400;\"> The value that would be obtained by selling a long-lived asset in an open market transaction, after discounting disposal costs. An observable market is required to determine this price.<\/span><\/p><p dir=\"ltr\" style=\"line-height: 1.2; margin-top: 0pt; margin-bottom: 0pt;\">\u00a0<\/p><ul><li aria-level=\"1\"><b>Long-Lived Assets in Use<\/b><\/li><\/ul><p><span style=\"font-weight: 400;\">When a possible impairment of an asset is detected, it is crucial to assess the loss in value, unless it can be demonstrated that the indications of impairment are temporary. Impairment is recognised if:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">He <\/span><b>use value<\/b><span style=\"font-weight: 400;\"> either <\/span><b>net sales price<\/b><span style=\"font-weight: 400;\"> is less than the net book value of the asset or cash-generating unit.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">If the recovered value (value in use or net sales price) is higher than the net book value, there is no impairment.<\/span><\/p><p dir=\"ltr\" style=\"line-height: 1.2; margin-top: 0pt; margin-bottom: 0pt;\">\u00a0<\/p><ul><li aria-level=\"1\"><b>Determination of Recovery Value<\/b><\/li><\/ul><p><span style=\"font-weight: 400;\">He <\/span><b>recovery value<\/b><span style=\"font-weight: 400;\"> It is the highest value between the <\/span><b>use value<\/b><span style=\"font-weight: 400;\"> and the <\/span><b>net sales price<\/b><span style=\"font-weight: 400;\">. If the net book value exceeds the recovery value, a charge should be recognized. <\/span><b>impairment loss<\/b><span style=\"font-weight: 400;\">.<\/span><\/p><p dir=\"ltr\" style=\"line-height: 1.2; margin-top: 0pt; margin-bottom: 0pt;\">\u00a0<\/p><ul><li aria-level=\"1\"><b>Impairment Loss Recording<\/b><\/li><\/ul><p><span style=\"font-weight: 400;\">When an impairment loss is determined, it must be recorded as a specific category in the financial statements, distributed proportionally among the long-lived assets affected. However, assets whose impairment loss is not recognized are excluded. <\/span><b>net sales price<\/b><span style=\"font-weight: 400;\"> is equal to or greater than its <\/span><b>net book value<\/b><span style=\"font-weight: 400;\">.<\/span><\/p><p dir=\"ltr\" style=\"line-height: 1.2; margin-top: 0pt; margin-bottom: 0pt;\">\u00a0<\/p><ul><li aria-level=\"1\"><b>Reversal of Impairment Loss<\/b><\/li><\/ul><p><span style=\"font-weight: 400;\">If conditions improve and the recovery value exceeds the net carrying amount, the impairment loss should be reversed, provided there is evidence that the reversal is permanent and verifiable. Situations that could lead to a reversal include:<\/span><\/p><ol><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Significant changes in the <\/span><b>market<\/b><span style=\"font-weight: 400;\"> or in the <\/span><b>economic conditions<\/b><span style=\"font-weight: 400;\">.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Decrease in market interest rates<\/b><span style=\"font-weight: 400;\">.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\">Appearance of <b style=\"font-style: inherit;\">observable markets<\/b><span style=\"font-weight: 400;\"> for the sale of the asset.<\/span><\/li><\/ol>\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-f75041e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f75041e\" 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-c95121a\" data-id=\"c95121a\" 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-404d22a elementor-widget elementor-widget-spacer\" data-id=\"404d22a\" 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-1365d19 elementor-widget elementor-widget-heading\" data-id=\"1365d19\" 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\">Assets Available for Sale\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-13f9c9b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"13f9c9b\" 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-2d5863c\" data-id=\"2d5863c\" 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-b4593bc elementor-widget elementor-widget-text-editor\" data-id=\"b4593bc\" 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;\">For an asset to be classified as available for sale, the following criteria must be met:<\/span><\/p><ol><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Commitment to a sales plan<\/b><span style=\"font-weight: 400;\">: The asset sale plan has been approved and its execution has been committed to.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Start of the sales plan<\/b><span style=\"font-weight: 400;\">: The sales process has begun or at least a market for it has been identified.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Short-term compliance<\/b><span style=\"font-weight: 400;\">: The sales plan must be executed within a short period, usually within the next 12 months.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Price estimate<\/b><span style=\"font-weight: 400;\">: There is a reasonable estimate of the price that will be obtained from the sale of the asset.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Stability of the plan<\/b><span style=\"font-weight: 400;\">: No significant changes to the sale plan or its cancellation are expected.<\/span><\/li><\/ol><h3><b>Considerations on Related Liabilities<\/b><\/h3><p><span style=\"font-weight: 400;\">In addition to the assets available for sale, the liabilities associated with these assets must be considered, which may be assumed by the buyer in the sales process. The <\/span><b>goodwill<\/b><span style=\"font-weight: 400;\"> related to the asset in question.<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>impairment loss<\/b><span style=\"font-weight: 400;\">: If the net book value (NBV) of the asset is greater than the net sales price (NSP), a discount must be recognized. <\/span><b>impairment loss<\/b><span style=\"font-weight: 400;\">, provided the requirements are met, which could generate a provision.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>PNV Review<\/b><span style=\"font-weight: 400;\">It is important to periodically review the estimate of the net sales price. This could result in an adjustment to the recognized impairment loss.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Adjustments to impairment losses<\/b><span style=\"font-weight: 400;\">: Increases in impairment losses will decrease the updated net book value of the asset and should be recognized in the results of the corresponding period.<\/span><\/li><\/ul><h3><b>Return of Assets to Use<\/b><\/h3><p><span style=\"font-weight: 400;\">If an asset that had been classified as available for sale is returned to its use, it should be valued at the lower of the following values:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Original net worth<\/b><span style=\"font-weight: 400;\">, adjusted for depreciation and accumulated impairment to the date of revaluation.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Recovery value<\/b><span style=\"font-weight: 400;\"> of the asset, determined based on the future cash flows expected to be generated.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">This adjustment must be recorded in the results of the period in which the change occurs.<\/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-5cffe70 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5cffe70\" 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-38fb161\" data-id=\"38fb161\" 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-34b3852 elementor-widget elementor-widget-spacer\" data-id=\"34b3852\" 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-33bdc3c elementor-widget elementor-widget-heading\" data-id=\"33bdc3c\" 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\">Asset Abandonment\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-f5424c5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f5424c5\" 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-8cf8f32\" data-id=\"8cf8f32\" 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-d367740 elementor-widget elementor-widget-text-editor\" data-id=\"d367740\" 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;\">When the decision is made to abandon an asset, certain accounting steps must be followed:<\/span><\/p><ol><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Calculation of possible impairment loss<\/b><span style=\"font-weight: 400;\">: An assessment must be made of whether the net book value (NBV) of the asset exceeds its recovery value, in which case an impairment loss must be recognised. This calculation must be made based on expected future cash flows and any other relevant factors.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Estimation of remaining useful life<\/b><span style=\"font-weight: 400;\">: The remaining useful life of the asset must be recalculated based on its new purpose and operating conditions. The useful life may be affected by abandonment, which will influence its future depreciation.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b style=\"font-style: inherit;\">Depreciation of the new VNL<\/b><span style=\"font-weight: 400;\">: Once the potential impairment loss has been determined and the net book value adjusted, the new NLV should continue to be depreciated until such time as the asset is completely abandoned or is no longer in use. As long as the asset remains in operation, it should remain classified as \u201cin use\u201d in the financial statements, regardless of the abandonment decision.<\/span><\/li><\/ol>\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-d8d7c9c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d8d7c9c\" 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-c2db562\" data-id=\"c2db562\" 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-d5fd6b9 elementor-widget elementor-widget-spacer\" data-id=\"d5fd6b9\" 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-3372864 elementor-widget elementor-widget-heading\" data-id=\"3372864\" 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\">Asset Exchange\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-ac7725e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ac7725e\" 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-3318921\" data-id=\"3318921\" 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-0235b93 elementor-widget elementor-widget-text-editor\" data-id=\"0235b93\" 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;\">When deciding to exchange long-lived assets, certain accounting procedures must be followed to ensure that the value of the assets is properly reflected. In particular, an accounting procedure must be carried out <\/span><b>impairment test<\/b><span style=\"font-weight: 400;\"> to check whether the value of the exchanged assets has not suffered a significant decrease. The key steps are detailed below:<\/span><\/p><ol><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Impairment test<\/b><span style=\"font-weight: 400;\">: Before proceeding with the exchange, it is essential to perform an assessment to determine whether the net book value (NBV) of the exchanged assets exceeds their recovery value. The impairment test should be based on the comparison between the net book value (NBV) of the exchanged assets and the net book value (NBV) of the exchanged assets. <\/span><b>use value<\/b><span style=\"font-weight: 400;\"> of the assets before and after the exchange. If the recoverable value of the exchanged asset is less than its net carrying amount, an impairment loss must be recognised.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>use value<\/b><span style=\"font-weight: 400;\">: The value in use of the asset (calculated from expected future cash flows) must be ensured to remain constant before and after the exchange. If the exchange does not substantially affect the value in use of the asset, no adjustment to the estimate of future cash flows is necessary.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Accounting record of the exchange<\/b><span style=\"font-weight: 400;\">: If the exchange of assets results in an impairment, the impairment loss should be recognized and reflected in the entity&#039;s financial statements, adjusting the net carrying amount of the asset according to the assessment made. If no impairment occurs, the exchanged asset should continue its useful life and be depreciated according to the new conditions of use, if applicable.<\/span><\/li><\/ol><p><br \/><br \/><\/p><p><span style=\"font-weight: 400;\">Bulletin C-15 establishes clear and practical guidelines for the management of impairment of long-lived assets, ensuring that companies properly recognize and record impairment losses. Its correct application is essential to maintain reliability and transparency in financial statements, facilitating informed decision-making and compliance with accounting and tax regulations in Mexico.<\/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-4ffb103e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4ffb103e\" 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-6cd68c99\" data-id=\"6cd68c99\" 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-203285e6 elementor-widget elementor-widget-spacer\" data-id=\"203285e6\" 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-1ac1f638 elementor-widget elementor-widget-text-editor\" data-id=\"1ac1f638\" 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<h4><span style=\"font-weight: 400;\">IN HONOR OF<\/span><\/h4>\n<h4><b>Jose Alfredo Gutierrez Mendez<\/b><\/h4>\n<h4><span style=\"font-weight: 400;\">Founder<\/span><\/h4>\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-50388869 elementor-widget elementor-widget-spacer\" data-id=\"50388869\" 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-b45eefc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b45eefc\" 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-3b1b0a2\" data-id=\"3b1b0a2\" 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-ca62793 elementor-widget elementor-widget-heading\" data-id=\"ca62793\" 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-5768dde7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5768dde7\" 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-385dea1c\" data-id=\"385dea1c\" 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-1dcd73b5 elementor-position-top elementor-widget elementor-widget-image-box\" data-id=\"1dcd73b5\" 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-674bd9c\" data-id=\"674bd9c\" 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-240c0e86 elementor-position-top elementor-widget elementor-widget-image-box\" data-id=\"240c0e86\" 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-asset-management-smes\/\" 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\/Gesto%CC%81n-de-activos-fijos-en-PyMES-1024x768.jpg.webp\" title=\"\" alt=\"fixed asset icon image\" 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-asset-management-smes\/\">Management of fixed assets in SMEs<\/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-6e72a096\" data-id=\"6e72a096\" 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-edc8be2 elementor-position-top elementor-widget elementor-widget-image-box\" data-id=\"edc8be2\" 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-asset-reconciliation\/\" tabindex=\"-1\"><img decoding=\"async\" src=\"https:\/\/sp-ao.shortpixel.ai\/client\/to_webp,q_glossy,ret_img\/https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2021\/03\/que%CC%81-es-una-conciliacio%CC%81n-de-activos-fijos.webp\" title=\"\" alt=\"image of fixed asset reconciliation 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-asset-reconciliation\/\">What is the Reconciliation and Audit of Fixed Assets?<\/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>Bulletin C-15 regarding the Impairment in Value of Long-Lived Assets and their Disposal is essential and of vital importance in Mexico, you know its importance.<\/p>","protected":false},"author":1,"featured_media":11845,"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":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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