Question 20 (2 points) Under the composite method of depreciation. the assets are similar in nature and under the group method, the assets are dissimilar. True False Question 21 (2 points) After passing the recoverability test, an impairment loss is the difference between the carrying amount and fair value of the plant asset. True False Question 22 (2 points) Restoration of an impairment loss is permitted if the asset is held for disposal. True False