{"id":9828,"date":"2023-08-28T15:20:22","date_gmt":"2023-08-28T20:20:22","guid":{"rendered":"https:\/\/php81.anepsa.com.mx\/?p=9828"},"modified":"2024-12-13T17:22:01","modified_gmt":"2024-12-13T22:22:01","slug":"deterioro-de-activos-intangibles-norma-c15","status":"publish","type":"post","link":"https:\/\/php81.anepsa.com.mx\/en\/impairment-of-intangible-assets\/","title":{"rendered":"Impairment of Intangible Assets according to Standard C-15 | Financial Reporting Standard \u2013 NIF C-15"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"9828\" class=\"elementor elementor-9828\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6574990a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6574990a\" 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-35e5ae8\" data-id=\"35e5ae8\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\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-41372d5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"41372d5\" 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-6d2d4b8\" data-id=\"6d2d4b8\" 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-b5491f9 elementor-widget elementor-widget-spacer\" data-id=\"b5491f9\" 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-e77ebc5 elementor-widget elementor-widget-heading\" data-id=\"e77ebc5\" 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<h1 class=\"elementor-heading-title elementor-size-default\">Impairment of Intangible Assets according to Standard C-15 | Financial Reporting Standard - NIF C-15<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1330617 elementor-widget elementor-widget-spacer\" data-id=\"1330617\" 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-ea83331 elementor-widget elementor-widget-image\" data-id=\"ea83331\" 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\/08\/deterioro-de-activos-intangibles.jpg\" class=\"attachment-large size-large wp-image-9829\" alt=\"impairment-of-intangible-assets-standard-c-15\" srcset=\"https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2023\/08\/deterioro-de-activos-intangibles.jpg 605w, https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2023\/08\/deterioro-de-activos-intangibles-300x225.jpg 300w, https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2023\/08\/deterioro-de-activos-intangibles-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<div class=\"elementor-element elementor-element-d26c742 elementor-widget elementor-widget-spacer\" data-id=\"d26c742\" 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-fe3b88f elementor-widget elementor-widget-table-of-contents\" data-id=\"fe3b88f\" 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\t\t\t<\/h4>\n\t\t\t\t\t<\/div>\n\t\t<div id=\"elementor-toc__fe3b88f\" 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-ff19607 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ff19607\" 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-1b5e5ac\" data-id=\"1b5e5ac\" 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-ed90a80 elementor-widget elementor-widget-spacer\" data-id=\"ed90a80\" 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-7623724 elementor-widget elementor-widget-heading\" data-id=\"7623724\" 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 an intangible asset?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-815ec08 elementor-widget elementor-widget-text-editor\" data-id=\"815ec08\" 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;\">An intangible asset is a non-physical resource that has an economic value and can generate benefits for the company that owns it. Although it cannot be seen or touched, an intangible asset can be crucial to the success and competitiveness of an organization. Intangible assets are essential in the creation of long-term value, especially in technological, creative and service sectors.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Some common examples of intangible assets include:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Intellectual property<\/b><span style=\"font-weight: 400;\">: Includes patents, trademarks, copyrights and trade secrets. These assets protect a company&#039;s inventions, brands and creations, giving it competitive advantages.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Goodwill<\/b><span style=\"font-weight: 400;\">: It reflects the value of a company&#039;s reputation, its relationships with customers, its position in the market and other intangible factors that impact its commercial success.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Concessions and Licenses<\/b><span style=\"font-weight: 400;\">: Rights to use third party properties or technologies. For example, software licenses are an intangible asset that allows the use of technologies developed by others.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Software and Technology Development<\/b><span style=\"font-weight: 400;\">: Includes both acquired software and internally developed programs. These assets improve efficiency and can generate revenue through improved operational processes.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Lease and Use Rights<\/b><span style=\"font-weight: 400;\">: These may include lease rights over properties or assets, which acquire value because of their location or access to specific resources.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Clients and Client Lists<\/b><span style=\"font-weight: 400;\">Customer databases can also be considered valuable intangible assets, as they represent a continuous source of income.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Research and Development<\/b><span style=\"font-weight: 400;\">: Costs related to research and development of new products or technologies that provide long-term value to the company.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Accounting for and valuing intangible assets is often more complex than that of tangible assets due to the non-physical nature of these items. However, they play a crucial role in creating business value and long-term competitiveness.<\/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-726e568 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"726e568\" 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-b7cff97\" data-id=\"b7cff97\" 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-24f28e5 elementor-widget elementor-widget-spacer\" data-id=\"24f28e5\" 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-efd198e elementor-widget elementor-widget-heading\" data-id=\"efd198e\" 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 impairment of intangible assets?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1847c7a elementor-widget elementor-widget-text-editor\" data-id=\"1847c7a\" 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 of an intangible asset occurs when its carrying amount exceeds its recoverable value. That is, when the value of an intangible asset on the company&#039;s books (its book value) is greater than the value the company expects to obtain by using or selling it. Impairment reflects a loss in value due to factors such as changes in the market, technological advances, or the obsolescence of the asset.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The process of assessing intangible assets for impairment involves performing an impairment test, which involves comparing the asset&#039;s carrying amount to its recoverable value. If the recoverable amount is lower than the carrying amount, the company must recognize an impairment loss on its financial statements. This reduces the value of the intangible asset on the balance sheet and can negatively affect the company&#039;s net income.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Assessing impairment is essential to ensure that the financial statements accurately reflect the company&#039;s financial situation. It also provides relevant information to investors and other interested parties about the real value of intangible assets.<\/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-5c8b9b9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5c8b9b9\" 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-dbe95dd\" data-id=\"dbe95dd\" 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-c1b24a8 elementor-widget elementor-widget-spacer\" data-id=\"c1b24a8\" 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-14a5081 elementor-widget elementor-widget-heading\" data-id=\"14a5081\" 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 and its relationship with intangible assets<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0d9593b elementor-widget elementor-widget-text-editor\" data-id=\"0d9593b\" 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;\">NIF C-15, which regulates the impairment of long-term assets, is the standard that must be followed in Mexico to evaluate and record the impairment of assets, including intangible assets. This standard establishes the specific procedures that companies must follow to determine whether long-term assets have suffered a deterioration in their value.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Although NIF C-15 covers both tangible and intangible assets, its relevance to intangible assets is due to the fact that they are considered long-term assets, subject to variations in value. Intangible assets subject to impairment include patents, trademarks, software, goodwill, and licenses, among others.<\/span><\/p>\n<p><b>Key Guidelines of NIF C-15 for Intangible Assets:<\/b><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Determination of Impairment<\/b><span style=\"font-weight: 400;\">: IFRS C-15 establishes that entities must perform impairment tests when there are indications that the value of an intangible asset has decreased. This includes factors such as changes in the market, technological advances, or the disappearance of demand for the products or services associated with the asset.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Recoverable Value<\/b><span style=\"font-weight: 400;\">The recoverable value of an intangible asset is defined as the higher of its value in use and its net selling price. The impairment assessment should compare the asset&#039;s carrying amount with this recoverable value. If the carrying amount is higher, an impairment loss should be recorded.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Impairment Test<\/b><span style=\"font-weight: 400;\">In practice, impairment testing involves calculating the value in use, which is determined from the future cash flows expected to be generated by the asset. This value is then discounted at a rate that reflects the time value of money and the risk associated with the asset.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Reversal of Deterioration<\/b><span style=\"font-weight: 400;\">:NIF C-15 also mentions that if in the future the recoverable value of the asset increases, the previously recorded impairment loss can be reversed by adjusting the book value of the asset.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b style=\"font-style: inherit;\">Disclosure in Financial Statements<\/b><span style=\"font-weight: 400;\">The standard requires companies to disclose in their financial statements both the amount of the impairment loss and the reasons behind the loss. It must also indicate how the recoverable value was determined and what assumptions were used in the impairment test.<\/span><\/li>\n<\/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-394a2b1 elementor-widget elementor-widget-image\" data-id=\"394a2b1\" 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=\"630\" height=\"794\" src=\"https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2023\/08\/Principales-Directrices-de-la-NIF-C-15-para-los-Activos-Intangibles.png\" class=\"attachment-large size-large wp-image-13347\" alt=\"Key Guidelines of NIF C-15 for Intangible Assets\" srcset=\"https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2023\/08\/Principales-Directrices-de-la-NIF-C-15-para-los-Activos-Intangibles.png 630w, https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2023\/08\/Principales-Directrices-de-la-NIF-C-15-para-los-Activos-Intangibles-238x300.png 238w, https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2023\/08\/Principales-Directrices-de-la-NIF-C-15-para-los-Activos-Intangibles-10x12.png 10w\" sizes=\"(max-width: 630px) 100vw, 630px\" 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\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1252c1a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1252c1a\" 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-2feae6d\" data-id=\"2feae6d\" 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-2d9e682 elementor-widget elementor-widget-spacer\" data-id=\"2d9e682\" 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-6d6b54d elementor-widget elementor-widget-heading\" data-id=\"6d6b54d\" 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\">Common causes of impairment of intangible assets\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f8c29b7 elementor-widget elementor-widget-text-editor\" data-id=\"f8c29b7\" 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 of intangible assets can be caused by several factors that affect their value. Some of the most common causes include:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Regulatory changes:<\/b><span style=\"font-weight: 400;\"> Changes in laws or regulations affecting intangible assets may reduce their value. For example, changes in intellectual property laws, such as the length of patent protection, or new regulations on the use of certain technologies may decrease the value of assets such as patents, trademarks or copyrights.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Technological advances:<\/b><span style=\"font-weight: 400;\"> In industries such as technology, a major breakthrough can quickly render a patent or software obsolete. Increased competition or the improvement of alternative technologies can negatively impact the value of these assets.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Changes in market demand:<\/b><span style=\"font-weight: 400;\"> Intangible assets are often tied to demand for specific products or services. If an asset is tied to a technology or product for which demand is falling (for example, software for which the market is shrinking), its value will also decline.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b style=\"font-style: inherit;\">Loss of key customers or business relationships:<\/b><span style=\"font-weight: 400;\"> The value of assets such as customer lists or goodwill can be affected if the company loses important business relationships or if its reputation is damaged due to poor business decisions or crises.<\/span><\/li>\n<\/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-dc7ec5c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"dc7ec5c\" 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-fadf3f7\" data-id=\"fadf3f7\" 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-a8ce911 elementor-widget elementor-widget-spacer\" data-id=\"a8ce911\" 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-6284d86 elementor-widget elementor-widget-heading\" data-id=\"6284d86\" 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\">Examples of impairment of intangible assets<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-942c40b elementor-widget elementor-widget-text-editor\" data-id=\"942c40b\" 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>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Software:<\/b><span style=\"font-weight: 400;\"> Suppose a company purchases a software license to run its operations. Over time, the company discovers that the software is not compatible with new operating systems or that it no longer receives security updates. This reduces its ability to generate value and therefore there may be a deterioration in its book value.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Goodwill:<\/b><span style=\"font-weight: 400;\"> A typical example of goodwill impairment could be a company purchasing another company that has a strong reputation and an established customer base. However, over time, the acquired company faces financial or reputational difficulties, such as a scandal or a decline in service quality. This could decrease the goodwill associated with the purchase, as reputation and business relationships lose value.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b style=\"font-style: inherit;\">Patents:<\/b><span style=\"font-weight: 400;\"> Let&#039;s imagine a company that owns a patent for a specific technology. If, in the future, a more advanced and cheaper technology is developed that replaces the product of the original patent, the value of the patent would decrease, since the future income expected to be obtained from this patent would be lower.<\/span><\/li>\n<\/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-52bf308 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"52bf308\" 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-218100f\" data-id=\"218100f\" 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-08c332f elementor-widget elementor-widget-spacer\" data-id=\"08c332f\" 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-e99c7d8 elementor-widget elementor-widget-heading\" data-id=\"e99c7d8\" 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\">Methods for estimating recoverable value\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a1a2688 elementor-widget elementor-widget-text-editor\" data-id=\"a1a2688\" 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;\">To assess whether an intangible asset has suffered impairment, NIF C-15 establishes that its value must be determined. <\/span><b>recoverable value<\/b><span style=\"font-weight: 400;\">, which is defined as the largest of the <\/span><b>use value<\/b><span style=\"font-weight: 400;\"> and the <\/span><b>net sales price<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Use value:<\/b><span style=\"font-weight: 400;\"> This value is calculated by projecting the future cash flows that the asset is expected to generate. These future cash flows must be discounted at an appropriate discount rate, which reflects both the inherent risk of the asset and the time value of money. That is, the future income generated by the asset must be estimated and then adjusted for uncertainty (risk) and the time value of money.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b style=\"font-style: inherit;\">Net sales price:<\/b><span style=\"font-weight: 400;\"> This is the price that would be expected to be obtained by selling the asset in an open market, less the associated costs of sale. If the value in use of the asset is greater than the net selling price, then the recoverable value will be the value in use. However, if the net selling price is greater than the value in use, the latter will be used for the valuation.<\/span><\/li>\n<\/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-d5e3341 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d5e3341\" 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-cfbce12\" data-id=\"cfbce12\" 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-4dd7e2a elementor-widget elementor-widget-spacer\" data-id=\"4dd7e2a\" 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-5155b7a elementor-widget elementor-widget-heading\" data-id=\"5155b7a\" 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\">Impact of impairment of intangible assets on financial statements\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8a31352 elementor-widget elementor-widget-text-editor\" data-id=\"8a31352\" 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 impairment of an intangible asset has significant effects on a company&#039;s financial statements, mainly in the following aspects:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Effect on net income:<\/b><span style=\"font-weight: 400;\"> Impairment of intangible assets is recorded as a loss on a company&#039;s financial statements. This reduces net income as the asset&#039;s carrying value decreases on the balance sheet and the loss is reflected in the income statement. For example, if the value of a software product is found to have decreased, the company must record an impairment loss, which will reduce its profitability.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Impact on financial ratios:<\/b><span style=\"font-weight: 400;\"> Impairment of an intangible asset also affects several financial ratios that are used to assess a company&#039;s financial health. For example:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><b>Return on assets (ROA):<\/b><span style=\"font-weight: 400;\"> A decrease in the value of an asset will reduce the total assets on the balance sheet, which may cause ROA (net income\/total assets) to decrease.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><b>Liquidity:<\/b><span style=\"font-weight: 400;\"> Impairment of an intangible asset does not directly affect a company&#039;s liquidity, but it could alter investors&#039; perception of the company&#039;s ability to generate future cash flows, which could affect the share price.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><b>Solvency:<\/b><span style=\"font-weight: 400;\"> Impairment losses can affect a company&#039;s equity, affecting solvency ratios such as the debt\/equity ratio.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/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-c6ceed0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c6ceed0\" 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-95d6b51\" data-id=\"95d6b51\" 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-ea2a557 elementor-widget elementor-widget-spacer\" data-id=\"ea2a557\" 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-66f94e3 elementor-widget elementor-widget-heading\" data-id=\"66f94e3\" 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\">Deterioration reversal process<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-551d0db elementor-widget elementor-widget-text-editor\" data-id=\"551d0db\" 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;\">Although IFRS C-15 states that impairment losses can be reversed, this reversal is only possible if the recoverable value of the asset increases in the future. The reversal cannot exceed the carrying amount that the asset would have had it not been previously impaired. Some important aspects of the reversal include:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Conditions for reversal:<\/b><span style=\"font-weight: 400;\"> For a reversal to be possible, conditions must exist that point to an improvement in the situation that caused the impairment. This may include an improvement in the economic outlook, a restoration of demand for related products or services, or advancement in the technology associated with the asset. For example, if software that had become obsolete over time receives an update that makes it compatible with new platforms, its value could increase, allowing a partial or complete reversal of the impairment.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b style=\"font-style: inherit;\">How the book value is adjusted:<\/b><span style=\"font-weight: 400;\"> When an impairment is reversed, the asset&#039;s carrying amount must be adjusted to the new recoverable amount. However, it is important that this adjustment does not exceed the original carrying amount that the asset would have had if the impairment had not been recorded. This means that the reversal cannot increase the carrying amount beyond what was originally recorded on the books, thus avoiding an artificially inflated value.<\/span><\/li>\n<\/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-8081bf9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8081bf9\" 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-e1de06f\" data-id=\"e1de06f\" 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-c4d8434 elementor-widget elementor-widget-spacer\" data-id=\"c4d8434\" 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-08eff05 elementor-widget elementor-widget-heading\" data-id=\"08eff05\" 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\">Considerations in the audit of impairment of intangible assets\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9e5544a elementor-widget elementor-widget-text-editor\" data-id=\"9e5544a\" 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;\">Auditing intangible assets and their impairment requires a detailed approach, due to the subjective nature of the calculations involved. Some key aspects of the audit include:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Audit tests:<\/b><span style=\"font-weight: 400;\"> Auditors review the impairment tests performed by the company, evaluating the assumptions and estimates used in determining the recoverable value. This includes reviewing the projected cash flows, the discount rate used and assessing the risks associated with the assets.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b style=\"font-style: inherit;\">Transparency and documentation:<\/b><span style=\"font-weight: 400;\"> It is critical that the company clearly and transparently documents the process used to determine impairment, including the key methods and assumptions used. This not only helps ensure the accuracy of the financial statements, but is also important to avoid legal or tax risks if regulatory authorities or investors question the company&#039;s accounting decisions.<\/span><\/li>\n<\/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-27268ab elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"27268ab\" 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-2a37837\" data-id=\"2a37837\" 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-d137efb elementor-widget elementor-widget-spacer\" data-id=\"d137efb\" 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-7f719f0 elementor-widget elementor-widget-heading\" data-id=\"7f719f0\" 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\">Comparison between NIF C-15 and International Accounting Standards on Impairment of Intangible Assets\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-507159f elementor-widget elementor-widget-text-editor\" data-id=\"507159f\" 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 the international context, the accounting treatment of impairment of intangible assets varies according to the standards applied in each jurisdiction. <\/span><b>International Accounting Standard (IAS) 36<\/b><span style=\"font-weight: 400;\">, issued by the IASB, governs the impairment of assets, including intangible assets, and is similar to IFRS C-15 in many respects. Some key differences include:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Impairment Test:<\/b><span style=\"font-weight: 400;\"> IAS 36 also states that companies should perform impairment tests when there are indications that the value of assets may have decreased. However, in some cases, international standards may require more frequent or more detailed testing depending on the type of asset or industry.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Reversal of impairment:<\/b><span style=\"font-weight: 400;\"> Unlike IFRS C-15, which allows impairment reversal only if the recoverable value increases, international standards also allow impairment reversal in certain specific cases, even if the global economic situation has changed.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">When comparing IFRS C-15 with IAS 36, companies operating in multiple jurisdictions should consider the differences in accounting approaches and ensure compliance with applicable regulations in each country.<\/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-c3b8543 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c3b8543\" 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-4127201\" data-id=\"4127201\" 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-f875980 elementor-widget elementor-widget-spacer\" data-id=\"f875980\" 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-109d2ff elementor-widget elementor-widget-text-editor\" data-id=\"109d2ff\" 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-85e265b elementor-widget elementor-widget-spacer\" data-id=\"85e265b\" 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-6f78f66d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6f78f66d\" 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-163058ae\" data-id=\"163058ae\" 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-58a4e98f elementor-widget elementor-widget-heading\" data-id=\"58a4e98f\" 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\">You may also like<\/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-3b52744a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3b52744a\" 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-55e6ceca\" data-id=\"55e6ceca\" 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-622a3237 elementor-position-top elementor-widget elementor-widget-image-box\" data-id=\"622a3237\" 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\/industrial-valuation-by-c6-and-c15\/\" tabindex=\"-1\"><img decoding=\"async\" src=\"https:\/\/sp-ao.shortpixel.ai\/client\/to_webp,q_glossy,ret_img,w_512,h_384\/https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2021\/04\/valuacion-industrial-por-c6-y-c15-1024x768-1.webp\" title=\"\" alt=\"\" loading=\"lazy\"><\/a><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\"><a href=\"https:\/\/php81.anepsa.com.mx\/en\/industrial-valuation-by-c6-and-c15\/\">Industrial Plant Valuation for C-6 and 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-2f5b4e76\" data-id=\"2f5b4e76\" 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-11d0f376 elementor-position-top elementor-widget elementor-widget-image-box\" data-id=\"11d0f376\" 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\/valuation-of-industrial-warehouses\/\" 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\/2022\/09\/valuacion-de-naves-industriales.jpg\" title=\"\" alt=\"\" loading=\"lazy\"><\/a><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\"><a href=\"https:\/\/php81.anepsa.com.mx\/en\/valuation-of-industrial-warehouses\/\">Valuation of industrial buildings | What is an industrial warehouse?<\/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-3a161cbf\" data-id=\"3a161cbf\" 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-4385c823 elementor-position-top elementor-widget elementor-widget-image-box\" data-id=\"4385c823\" 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\/bulletin-c-15-of-the-nif\/\" 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\/12\/Boletin-C-15-de-las-NIF.jpg\" title=\"\" alt=\"\" loading=\"lazy\"><\/a><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\"><a href=\"https:\/\/php81.anepsa.com.mx\/en\/bulletin-c-15-of-the-nif\/\">NIF Bulletin C-15 | Deterioration in the Value of Long-Lived Assets and Their Disposal<\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e11315c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e11315c\" 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-c7e7c0c\" data-id=\"c7e7c0c\" 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-b1e4f61 elementor-widget elementor-widget-spacer\" data-id=\"b1e4f61\" 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<\/div>","protected":false},"excerpt":{"rendered":"<p>An intangible asset is a type of asset that does not have a physical existence, that is, it cannot be physically touched or seen, but it has economic value and can generate benefits for the company or organization that owns it. Learn more about how it is linked to NIF C-15<\/p>","protected":false},"author":1,"featured_media":9829,"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":"disabled","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 center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9828","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sin-categoria"],"_links":{"self":[{"href":"https:\/\/php81.anepsa.com.mx\/en\/wp-json\/wp\/v2\/posts\/9828","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/php81.anepsa.com.mx\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/php81.anepsa.com.mx\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/php81.anepsa.com.mx\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/php81.anepsa.com.mx\/en\/wp-json\/wp\/v2\/comments?post=9828"}],"version-history":[{"count":69,"href":"https:\/\/php81.anepsa.com.mx\/en\/wp-json\/wp\/v2\/posts\/9828\/revisions"}],"predecessor-version":[{"id":13453,"href":"https:\/\/php81.anepsa.com.mx\/en\/wp-json\/wp\/v2\/posts\/9828\/revisions\/13453"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/php81.anepsa.com.mx\/en\/wp-json\/wp\/v2\/media\/9829"}],"wp:attachment":[{"href":"https:\/\/php81.anepsa.com.mx\/en\/wp-json\/wp\/v2\/media?parent=9828"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/php81.anepsa.com.mx\/en\/wp-json\/wp\/v2\/categories?post=9828"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/php81.anepsa.com.mx\/en\/wp-json\/wp\/v2\/tags?post=9828"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}