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90, Regulated Enterprises-Accounting for Abandonments and Disallowances of Plant Costs.

90, Regulated Enterprises-Accounting for Abandonments and Disallowances of Plant Costs. Therefore, regulatory assets capitalized as a result of paragraph 9 of Statement 71 should be tested for impairment whenever the criteria of that paragraph are no longer met." What is a common source of asset write-offs?

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