Topic:"Asset Retirement Obligation" in M13113

ii. Non - financial assets (continued) Impairment losses recognized in prior periods are assessed at each reporting date for any indication that the loss has decreased or no longer exists. An impairment loss is reversed if there has been a...

AI summary The text discusses the reversal of impairment losses on non-financial assets when estimates used to determine recoverable amounts change, ensuring the asset's carrying amount does not exceed what it would have been without the impairment loss.

i. Impairment of assets Judgment is required in the review of impairment indicators on long-lived assets and right-of- use assets annually or whenever events or changes in circumstances may indicate a possible impairment.

AI summary The text discusses the annual review of impairment indicators for long-lived and right-of-use assets, emphasizing the need for judgment in assessing potential impairment due to events or changes in circumstances.

9. Property, plant and equipment Computer Hardware Furniture and Fixtures Construction in Progress 2026 Cost Balance, February 18, 2025 $ — $ — $ — $ — Additions 721 6 1,623 2,350 Balance, March 31, 2026 721 6 1,623 2,350 Accumulated Amort...

AI summary The table outlines property, plant, and equipment balances for Computer Hardware, Furniture and Fixtures, Construction in Progress, and 2026. Construction in Progress includes costs for preparing two fast-acting natural gas facilities in Pictou County, Nova Scotia, with capacities of up to 300 megawatts each, which are not yet available for use and thus not amortized.