(McLaney & Adril, 2016) The cash flow projects that are made by the company while measuring value in use: Must be calculated based on certain valid reasons and supportable assumptions as it would represent the economic condition of the remaining life of the asset. In the traditional cash flow approach, a single set of projected cash flows is used to calculate the present value of the asset. In the traditional cash flow approach, a single set of projected cash flows is used to calculate the present value