Rought Waters Ahead

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Summary: In this case we will discuss the particular situation of a company named Smooth Sailing. This is a company that operates one cruise ship. This ship was financed with a nonrecourse debt (loan secured by a pledge of collateral: the ship). The cash flows of this cruise are largely independent from the other group of assets. The overall fair value of the cruise and operating performance has being affected directly by the sudden presence of pirate’s in the area which the ship cruises. This increase of pirates has created a significant decline of the cruise value. This situations has concurred that Smooth Sailings annual operating cash flow have declined 30% to $1.0 million, and its annual operation cash flows are expected to continue this tendency to decline in the near future. Therefore Smooth Sailings management will evaluate different possibilities that could mold a better future for this cruise in 2011 and beyond. According to the information provided about this case; Smooth Sailings has to test their assets groups for recoverability and potential impairment as of the end of the current fiscal year. Important facts in this case: As of December 31, 2010: • Estimated Fair Value is $3.0 million. • Net Book Value is $4.6 million. • Estimated useful life 5 years. • Net Carrying value of nonrecourse debt is $4.0 million. • $0.1 million of net working capital (carried at fair value) directly attributed to the cruise ship. • Discount rate According to Smooth Sailing is 7%. How should Smooth Sailings’ management perform the recoverability test for the cruise ship as of December 31, 2010? Before we can define the asset group for the purpose of the recoverability test we need to recognize and measure the impairment of our long-lived asset and to do so there is some guidance according to FASB. FASB 360-10-35-21: When to Test a Long-Lived Asset for

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