B8 A practical limitation on an entity’s ability to direct an asset for another use
exists if an entity would incur significant economic losses to direct the asset for
another use. A significant economic loss could arise because the entity either
would incur significant costs to rework the asset or would only be able to sell the
asset at a significant loss. For example, an entity may be practically limited from
redirecting assets that either have design specifications that are unique to a
customer or are located in remote areas.