It wasn't planned for $100 oil and the accounting written down doesn't change the fact that it costs the same for anyone else to build an LNG plant right now. You may want to find out why company do the write down/up on their asset. If your business has a business car bought at 30k, has been used and depreciated down to 20k (the 10k was deducted into your business tax). If you sell the car for 25k then your business make 5k profit. That's accounting.
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