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EXCEL - IDEA: XBRL DOCUMENT - ALTEX INDUSTRIES INCFinancial_Report.xls
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EX-32 - SECTION 1350 CERTIFICATIONS - ALTEX INDUSTRIES INCaltex10kexh32.htm
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v2.4.0.6
Note 1 - Nature of Operations and Summary of Significant Accounting Policies.: Impairment or Disposal of Long-Lived Assets, Policy (Policies)
12 Months Ended
Sep. 30, 2012
Policies  
Impairment or Disposal of Long-Lived Assets, Policy

Impairment of Long-Lived Assets: The Company assesses long-lived assets for impairment when circumstances indicate that the carrying value of such assets may not be recoverable. This review compares the asset’s carrying value with management’s best estimate of the asset’s expected future undiscounted cash flows without interest costs. If the expected future cash flows exceed the carrying value, no impairment is recognized. If the carrying value exceeds the expected future cash flows, an impairment equal to the excess of the carrying value over the estimated fair value of the asset is recognized. No such impairment may be restored in the future. The Company’s proved oil and gas properties are assessed for impairment on an individual field basis.