<Ul> <Li> Accountants </Li> <Li> Accounting organizations </Li> <Li> Luca Pacioli </Li> </Ul> <Tr> <Td> Development (show) <Ul> <Li> History </Li> <Li> Research </Li> <Li> Positive accounting </Li> <Li> Sarbanes--Oxley Act </Li> </Ul> </Td> </Tr> <Ul> <Li> History </Li> <Li> Research </Li> <Li> Positive accounting </Li> <Li> Sarbanes--Oxley Act </Li> </Ul> <Li> Sarbanes--Oxley Act </Li>

When does the company use revaluation for pp&e instead of impairment