Easy reversal of impairment of fixed assets _3834

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Easy reversal of impairment of fixed assets
 
 
Enterprises in the production process, if the confirmation of a fixed asset is substantially impaired, should be provision for impairment of fixed assets. When has the provision for impairment of fixed assets recoverable amount of fixed assets has gone up or restored, shall be the amount has been recovered or restored the provision for impairment write-down, until the provision for impairment of fixed assets Flush up. This paper describes a reversal of impairment of fixed assets a simple way. Fixed Asset Impairment   simple formula for the amount of    1, turn red when the impairment of fixed assets, depreciation should make mention: China paper Alliance finishing.   Rushes impairment of fixed assets depreciation should fill amount = (amount of depreciation in a normal year - the year of impairment depreciation) × an impairment of fixed assets, change the time.   where, in normal years, the amount of depreciation is no provision for impairment of fixed assets in case of depreciation of fixed assets; provision for impairment of the year is the annual depreciation provision for impairment of fixed assets preparations for next year depreciation; fixed asset impairment provision to change the time that the impairment of fixed assets, impairment of fixed assets, reversal of the year until the period between years.   in practice, because of increased costs, only the recognition of provision for depreciation of fixed assets. Therefore, impairment of fixed assets, the company reduced the depreciation provision, and in the back, the accounting system had to be raised again to restore the part not to mention depreciation. Based on this, back in the impairment of fixed assets, the first calculation of depreciation of fixed assets make up a more simple and direct.   2, reversal of impairment of fixed assets, the amount of profit or loss for impairment of fixed assets = book balance - Rushes impairment of fixed assets should make up the amount of depreciation - (original depreciated value of fixed assets - can recoverable amount)   book balance impairment of fixed assets, is the provision for prior periods, results; depreciated value of fixed assets in the original, is in accordance with a normal year, fixed assets delivered to the impairment of fixed assets for some time before the restoration, do not take into account provision for impairment factors, net fixed assets after depreciation; recoverable amount is refers to the current fixed asset's recoverable amount. The recoverable amount is greater than the original cost of fixed assets net of current accumulated depreciation and impairment of their net. Otherwise, it belongs to the impairment of fixed assets for impairment rather than the pick-up or reversed. Meanwhile, the recoverable amount should be less than or equal to the depreciated value of fixed assets in the original. When the recoverable amount is greater than the depreciated value of fixed assets in the original, should be treated as equal to the depreciated value of fixed assets in the original.    accounting instance    Example 1: W Company 23 December 2000 purchase of fixed assets, a management, acquisition cost of 1,000 million the expected useful life of 10 years, estimated residual value is zero, the straight line method depreciation. End of 2003,You are not allowed to view links. Register or Login, W fixed assets of the Company's impairment testing showed that the recoverable amount of 595 million. Assume that provision or reversal of impairment of fixed assets does not affect the estimated useful lives of fixed assets and net salvage value.   requirements: If the end of 2006, the recoverable amount of fixed assets 385 million yuan, compiled from 2001 to 2006 of the fixed asset depreciation and fixed asset impairment provision or reversal The accounting entries.   the accounting treatment:   1.2001 on the accounting treatment of:   by: Management fees 100   Credit: Accumulated depreciation 100   2. 2002 年 至 2006 the same accounting treatment related to the Year.   3.2006 at the end of reversal of impairment of fixed assets accounted for as follows:   2006 year-end book value of fixed assets = 1000 - (100 × 3 +85 × 3) -105 = 340 (million )   2006 at the end of the original depreciated value of fixed assets = 1000-100 × 6 = 400 (million)   2006 the value of recovery before the end of the recoverable amount of fixed assets = 385 (million yuan)   Rushes impairment of fixed assets should make up the amount of depreciation = (100-85) × 3 = 45 (million)   2006 before the end of the value of fixed assets recoverable recovery amount = 385 (million) <depreciated value of fixed assets of the original (four million yuan)   2006 reversal of impairment of fixed assets at the end of the profit and loss amount = 105-45-- (400-385) = 45 (million)   by: impairment of fixed assets 90   credit: operating expenses 45   accumulated depreciation 45