One thing is certain ? we are all equal in the face of death ? unless you are an accountant. Today?s comic confirms that. I wonder where Felix is rushing to. Perhaps he got so heavily involved in an impairment test with the use of the expert system accessible at this link. This is highly probable as the system is absorbing like games on Facebook. Such impairment tests resemble a strategic game to some extent. You have to know how to make estimates to get the right result; especially so that an impairment write-down may destroy the strategic plan as to the profit of the company.