Page 171 - ENAV eng_Relazione_Finanziaria_Annuale_2014

Notes to the Financial Statements of ENAV SpA 169

The following table sets out the estimated useful lives of the main categories
of property, plant and equipment:

Category Description Useful life (years)
25
Buildings Buildings 25
Plant and machinery 10
Buildings - extraordinary 10
Industrial and commercial maintenance 7
equipment 10
Other assets Light constructions
7
Radiophonic systems
10
Recording systems
10
Synchronization systems 11
and control centers 10

Manual and 7
electromecchanical centers
7
Electronic centers and
systems 10

Radio bridges. A,F, and 5
amplification equipment
4
Power supply systems 15

Signaling systems and 10
runway equipment

Miscellaneous small
equipment

Electronic machines and
telephone systems

Ordinary office furniture
and machines

Data processing equipment
including computers

Motor vehicles. motorcycles
and similar

Corporate aircraft

Equipment for aircraft and
radio-electric measurement

systems

The carrying amount of property, plant and equipment is assessed for
impairment losses if events or changes indicate that the carrying amount
cannot be recovered. If an indication of this nature exists, and if the carrying
amount of an asset exceeds its recoverable amount, the asset is written down
to its recoverable amount. The recoverable amount of property, plant and
equipment is the higher of its fair value less costs to sell and its value in use.

If an asset does not generate cash flows that are largely independent the
recoverable amount is determined for the cash-generating unit to which that