(Cost - SV)	Remaining useful life
	n(n+1)/2

1st year	($20,000 - $2,000)*5/15 = $6,000
2nd year	($20,000 - $2,000)*4/15 = $4,800
3rd year	($20,000 - $2,000)*3/15 = $3,600

2	* (HC-AD)
EUL

1st year	$20,000 * 2 * (1/5) = $8,000
2nd year	($20,000 - $8,000)* 2 * (1/5) = $4,800
3rd year	($20,000 - $8,000 - $4,800)* 2 * (1/5) = $2,880

		 HC - SV  * Current output or use
                 Total expected output or usage
		

• compare the carrying value and the future cash flow.
• Impairment Loss = carrying value - Fair Value