Note 2 indicates that subsequent to recognition, all items of property, plant and equipment, except for land and construction in progress, are measured at cost less accumulated depreciation and accumulated impairment losses. The company reviews the carrying amount of financial assets, including property, plant and equipment, for impairment when facts and circumstances indicate that the carrying amount may not be recoverable. An impairment loss is recognized in the income statement if the carrying amount exceeds the recoverable amount.