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 Component
Solution
#		 Issue
 Leasing Revenue
Recognition		 Property plant and equipment (PP&E) Impairment
of assets		 Commitments & contingencies Reporting
segments		 Inventory
1 Recognition of revenue from excess energy produced by own power stations Solution 1
2 Segment reporting and recognition of revenue from excess energy produced by own power stations Solution 2
3 Leasing of distribution terminals under SIC-12 Solution 3
4 Economic dependence and consolidation according to SIC-12 Solution 4
5 Impairment of  cash-generating units: Vertical integration Solution 5
6 Test of impairment due to a plan to abandon property plant and equipment (PP&E) Solution 6
7 Estimate of the recoverable amount in an impairment test due to a plan to abandon property plant and equipment (PP&E) Solution 7
8 Accounting for asset  retirement obligations Solution 8
9 Contaminated soil at a saw mill Solution 9
10 Accounting for maintenance activities and the concepts of components Solution 10
11 Dismantling and site restoration Solution 11
12 Treatment of site preparation costs Solution 12
13 Accounting for logging roads Solution 13
14 Incidental operations in construction of logging roads Solution 14 Solution 14
15 Logging road: Cost component includes obligation to restore land Solution 15
16 Accounting for property plant and equipment (PP&E) maintenance costs in interim financial statements Solution 16
17 Delivery and acceptance Solution 17
18 Should by-products be treated as revenue generating activity? Solution 18
19 Exchange of forest assets of similar nature Solution 19
20 Exchange of forest assets of dissimilar nature Solution 20
21 Should exchange of inventories be treated as revenues? Solution 21