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Discuss accounting for the impairment of assets as outlined in IAS No. 36.
Fossil Fuels
Natural fuels such as coal, oil, and natural gas formed from the decomposed remains of ancient plants and animals, used primarily for energy.
Hydrogen Fuel
A clean energy source that, when consumed in a fuel cell, produces only water as a byproduct, offering a potential alternative to fossil fuels.
Net Energy
The difference between the energy expended to harvest an energy source and the amount of energy gained from that harvest.
Ozone
A molecule made of three oxygen atoms, significant in the stratosphere where it protects life by absorbing harmful ultraviolet radiation.
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