How should assets that are held for their value to the organisation in delivering services be measured, both initially and subsequently? What if the asset is donated and how is valuation impacted if the asset has to be returned? If an asset that is being held for its service potential (e.g. does not generate any income, or income at below market rate) is impaired, how is the impairment calculated? When an impairment has been recognised, what disclosures should be made?