If neither fair value is determinable, the cost of the PP and E acquired is the cost recorded for the PP and E surrendered net of any accumulated depreciation or amortization.
It is possible to determine in some cases.
mnli hypothesis: It is possible to determine in some cases. premise: If neither fair value is determinable, the cost of the PP and E acquired is the cost recorded for the PP and E surrendered net of any accumulated depreciation or amortization.