what the mean " cash - generating unit " , please examples?

Answer 1

IAS 36 IMPAIRMENT OF ASSETS
Under this IAS you should determine the Recoverable amount for the individual asset, if possible. [IAS 36.66]

If this is not possible, then you determine the recoverable amount for the cash-generating unit (CGU) to which that asset belongs. [IAS 36.66] The CGU is the smallest identifiable group of assets: [IAS 36.6]
* that generates cash inflows from continuing use, and
* that are largely independent of the cash inflows from other assets or groups of assets.
Identification of an asset’s cash-generating unit involves judgement. If recoverable amount cannot be determined for an individual asset, an entity identifies the lowest aggregation of assets that generate largely independent cash inflows.

Example 1
A mining entity owns a private railway to support its mining activities. The railway is used to transport the ore mined and does not generate revenue the way passenger trains do. The private railway could be sold only for scrap value and it does not generate cash inflows that are largely independent of the cash inflows from the other assets of the mine.

It is not possible to estimate the recoverable amount of just the private railway by itself because its value in use cannot be determined and is probably different from scrap value. Therefore, the entity estimates the recoverable amount of the cash-generating unit to which the private railway belongs, i.e. the mine as a whole.

Example 2
A bus company provides services under contract with a municipality that requires minimum service on each of five separate routes. Assets devoted to each route and the cash flows from each route can be identified separately. One of the routes operates at a significant loss.

Because the entity does not have the option to curtail any one bus route (it MUST operate all five), the lowest level of identifiable cash inflows that are largely independent of the cash inflows from other assets or groups of assets is the cash inflows generated by the five routes together. The cash-generating unit for each route is the bus company as a whole.

Answer 2

Cameron's answer is actually pretty good. and highlights the main reason why in this case Intel is the better option.....especially if you are building a pc from the start. For the same money the fx8350 is, the i5-3570k is available. However if you are upgrading your CPU on the AMD route then the headache of getting a new motherboard and windows licence and backing up and reinstalling windows (which you'd have to do if you went Intel) will probably will sway things. the fx8350 is as you know AMDs latest processor, and will cope with all the tasks you require. FX cpu's are geared towards multitasking more so than gaming. The Fx-8350 is a great processor if you are stuck with AMD, but if you had the choice go Intel.

Answer 3

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Intel Core i5. AMD /does not/ live up to the hype. Please don't just hit thumbs down - read my response. I'm sorry, but for the same price as an FX-8350 (best AMD processor) you can get an Intel i5 processor. Do not get the AMD. Just because the numbers are not as high do not mean that it is not as good. I have 4 custom desktops as I work in computer programming and web development - 3 with Intel processors and 1 with an AMD, the AMD being the latest one I have built with 32GBs of DDR3 RAM, 256GB SSD and 2TB HDD, AMD Radeon 7970 3GB GDDR5. You don't want an AMD processor for any reason other than bragging. The reason you want to get an AMD FX processor is because "8 cores whoa man". Well dig this: It only has 4 cores, not 8 - it used AMD FX core BS where they say "each Bulldozer (this is the same with Piledriver, by the way) core unit contains 2 cores". Logically? Yes, technically there are 8 cores. Physically? No, there are 4 cores, but each one is divided by 2 to give the illusion of 8 cores. So a dual-thread BULLDOZER processor has one single core (or module), a four-thread processor has two cores and the eight-thread processor has four cores. This means that you are buying a cheap quad-core (as $180 is really cheap) which has actually got half of its actual power to create an illusion of 8 cores. Pros of an FX processor? In multithreaded processes (processes that use more than 1 core) it is great, as it has 8 logical cores. One example of this is in doing simulations where many calculations take place at once. Cons? You want this for gaming. And many (actually, most) games only use 1 core. And since this is a cheap quad core with half power, you've got yourself about as much gaming power as an Intel i3. Yes, an i3. Maybe even a CORE 2 DUO from years ago. And on the AMD side, an old Phenom II actually has higher single core performance than this processor. Unacceptable performance. So that i3 you were avoiding because it didn't have 8 cores but instead 2? It will probably be better for gaming. Not only do they make about the same amount of power, it's cheaper, generates a ton less heat, and uses a ton less power. You can then spend more cash on a better graphics card as that is the real driver of games. If you are really just looking at processors, get an i5 as it is amazing value for money. If you want 8 *logical* (not real, just like AMD) cores, then get an i7, which uses Intel technology called HyperThreading to allow 1 core to do 2 things at once - essentially dividing cores, but since it is managed by the operating system and not by the processor it can adapt to how many cores exist (giving you the BEST gaming performance, yet quite expensive). TL;DR? Intel Core i5 is the best option for the price, i7 if you want a processor that is ...kindof... an 8 core to brag about, or i3 if you want leftover cash but about the same performance. Already have an AM3+ motherboard and really must buy an AMD processor? AMD FX 8350 is the best overall. FYI: BF3 loves AMD FX processors as it is multithreaded so it will play nice with your AMD FX, however Planetside2 hates multithreading causing it to lag like crazy on AMD processors. Depends on support to be fair.

Answer 4

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Answer 5

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what the mean " cash - generating unit " , please examples?