Provision for impairment of fixed assets, should be based on the book value minus the provision for impairment of the balance of the remaining years of depreciation. For example, on December 20, 2008, the original value of fixed assets purchased 3 million, depreciation of 10 years, December 31, 10 years the fixed assets recoverable amount of 2.1 million yuan.
The book value of fixed assets = 300-300/10 * 2 = 2.4 million
Recoverable amount = 2.1 million
Recoverable amount is less than the book value, then the loss = 2.4-2.1 = 0.3 million
Later depreciation on the basis of 2.1 million after the impairment of the depreciation of
That is, the 11-year depreciation depreciation=210/8=262,500