Although the accountant?s question has not reached the auditors, Felix has lots of fun. This is often what happens. Someone asks a question, someone else answers.  This is how a need for online help arises where no one will ignore accountants? needs.  Even such attractive accounting standards like those related to impairment of fixed assets are not able to satisfy the accountant?s appetite when he has access to an online system for automatic testing of impairment.