Fixed assets standards stipulate that for fixed assets that have been provided for impairment, the depreciation rate and depreciation amount should be recalculated based on the book value and remaining useful life of the fixed asset; if impairment has been provided If the value of the fixed assets prepared is restored, the depreciation rate and amount shall be recalculated based on the book value after the value of the fixed assets has been restored and the remaining useful life. When the depreciation amount of fixed assets is adjusted due to the provision for impairment of fixed assets, the accumulated depreciation that has been previously provided will not be adjusted.
Specifically: After accruing impairment provisions for fixed assets, the enterprise should re-examine the depreciation method, estimated service life and estimated net residual value of the fixed assets.