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What is the differences between the concept of amortization; depreciation for property, plant and equipment; and impairment loss for all assets?

What is the differences between the concept of amortization; depreciation for property, plant and equipment; and impairment loss for all assets?

what is the application of the fair value model for intangible assets?

Should a computer software be recognized as an intangible asset or as part of property, plant and equipment?  

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