Inaddition,ownershipofassetstocalculatetheheadquartersoftheassetsofgroupsortherecoverableamountofassetgroups,andthenwiththecorrespondingbookvalueofassets,comparedtojudgewhetheranimpairmentloss.Internationalaccountingstandardsinorderto"cashgeneratingunit"asanimpairmentlossbasedonenterpriseassettest,andthe"cashgeneratingunit"setoutdetailedtermsofthemonitoringoperation.Accordingto"IAS36---Impairmentofassets"provisionsoftheCode,companiesshouldbebasedonthepresentvalueoffuturecashflowstodeterminethevalueofassets,whenassetscannotgeneratefuturecashflows,animpairmentshouldberecognized,andinlinewithConditionshavebeenrecognizedunderthepermitreversalofimpairmentlosses.