If an Asset Value Recovers After an Impairment Loss Has

question 119

Multiple Choice

If an asset value recovers after an impairment loss has been recognized for the asset, what amount of restoration of that loss is recognized?

• A) The difference between the original loss and the new value
• B) The difference between the original cost and the new value
• C) The difference between the value recognized at the impairment and the new value
• D) None of the recovered value is recognized

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Definitions:

Operant Conditioning

A learning method where the consequences of a behavior (reinforcements or punishments) influence the likelihood of that behavior occurring again.

Latent Learning

Learning that occurs without obvious reinforcement and is not immediately observable in an individual’s behavior.

Operant Conditioning

A learning approach that relies on the use of incentives and consequences for one's actions.

Classical Conditioning

A method of conditioning in which pairing two stimuli repeatedly makes a response that is initially precipitated by the second stimulus to be precipitated by the first stimulus alone.