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Solved: Steam at T(inf)1 = 320 C flows in a cast iron pipe (k=80 W/m.K) whose inner and outer diameters are D1=5 cm and D2=5.5 cm, respectively. For Teachers for Schools for Working Scholars. With flow having become such a popular notion and a desirable state, few pause to ask whether it is always good. In fact, the activities in which flow is found can be morally good or bad. Gambling, for example, especially games like bridge or poker, has all the conditions necessary for flow – they are challenging and require a high level of. Facts: FASB ASC paragraph 320-10-35-33 (Investments—Debt and Equity Securities Topic) does not define the phrase 'other than temporary' for available-for-sale equity securities. For its available-for-sale equity securities, Company A has interpreted 'other than temporary' to mean permanent impairment.