18. On January 2, 2018, QQQ Inc.purchased equipment with a cost of HK$10,440,000, a useful life of 10
years and no salvage value. The Company uses straight-line depreciation. At December 31, 2018 and
December 31, 2019, the company determines that impairment indicators are present. The following
information is available for impairment testing at each year end:
