Cash Generate Unit

Cash-generating ( Units ) assets are those that are held with the primary objective of generating a commercial return. An asset generates a commercial return when it is deployed in a manner consistent with that adopted by a profit-oriented entity. Holding an asset to generate a "commercial return” indicates that an entity intends to generate positive cash inflows from the asset (or from the cash-generating unit of which the asset is a part) and earn a commercial return that reflects the risk involved in holding the asset. An asset may be held with the primary objective of generating a commercial return even though it does not meet that objective during a particular reporting period. Conversely, an asset may be a non-cash-generating asset even though it may be breaking even or generating a commercial return during a particular reporting period.
The production or supply of goods and services (or the use of a property foradministrative purposes) can also generate cash flows. A building and theassets in the building are held to facilitate the production of goods andservices and the cash flows are attributable to the building and the assets usedin the production or supply process.

2008-10-18 18:09:36 補充：
An “impairment” as a loss in the future economic benefits or service potential of an asset, over and above the systematic recognition of the loss of the asset’s future economic benefits or service potential through depreciation..

2008-10-18 18:09:43 補充：
Impairment of a cash-generating asset, therefore, reflects a decline in the economic benefits embodied in an asset to the entity that controls it. The asset is regarded as impaired because its carrying amount exceeds its recoverable amount