 Let's work out how the impairment loss is. The impairment loss should be charged to income statement unless the assets have been revalued previously upward. So now try to understand here the PPP property, plot and equipment which method we are following. We are following the cost method or we are following the revaluation method. So in both cases if there is impairment loss, so the treatment is slightly different. So we must compare whether the impairment is compared with the revalued value or with the cost values. In which case the impairment loss can be charged in case of revaluation, the impairment loss will be charged to the revaluation reserve to reduce the assets to depreciate historical cost and any additional loss going to be the income statement. It's simple that in case there is a revaluation reserve already on against that assets and if there is an impairment loss, the first of all we should write off this loss against that reserve. And if there is greater impairment loss then it will be charged to the income statement. And if we let's say there is no revaluation in that case what we do with total impairment loss will be charged to the profit and loss account reversal of impairment loss. It happens sometime that previously we have impaired an asset there was a loss but due to things have changed indicators have suggested no the assets value is now this much recoverable value is this much so then we have to reverse the impairment loss also. Now again there is a technical things how we can revalue the assets and then how much a impairment loss is going to reverse. In case of review in future years indicates that the asset is no longer impaired because of the reval value is of the asset is higher than the carrying value in that case the impairment loss may be reversed. Now in this case the entry will be simple we reduce the depreciation accumulate depreciation and credit the recovery of impairment loss and I suggest it that if impairment loss is on a revised revalued assets then it will be charged to revaluation. The revaluation reversal of impairment loss can be recognized in the income statement to the extent that the original impairment was charged there with the exception of goodwill and it is not acceptable to reverse any impairment of goodwill. Now this is again requires some explanation let's say impairment loss is 10,000 and you find that reversal is of 15,000. So you cannot reverse 15,000 you can only reverse 10,000 so it is limited. Now see this small example carrying amount is let's say 200,000 they are two A and B 200,000 and 200,000 fair value less cost to sell 180 180 same value in use 250,000 175,000. Now we have to compare first 200 with 180 and 250,000 in and second case now look here in first case our value in use is greater than the cost to sell so it means we have to compare value in use with 200,000 now in this case value in use is greater so there is no impairment so there is no adjustment required here now in the other case it was 200,000 180 now 175 so now we have to compare fair value after on sale is 180 and value in use is 175 so we have to select 180 and compare with 200,000 so there is an impairment loss of 200,000 so since value in use is greater than a fair value so use of compare value in use and carrying amount which is greater than the carrying amount there is no impairment no adjustment but in the other case impairment is there of 200,000 so we simply debit impairment loss and credit accumulated depreciation so basically impairment loss is as good as good as additional depreciation now the reversal look in the second case when we have you see there were 200,000 impairment loss in the previous now we have the carrying value again the same but less accumulated depreciation further after two years time the depreciation which are so carrying value now is 144 now impairment test at the end of year the recoverable value is 160 now here you can see the recoverable value is 160 since how it is come recoverable value again the same test sale value compared with the use value since the recoverable amount is greater than the carrying amount therefore there is a reversal of impairment loss that is 160 minus 144 so there is 16,000 now how much balance we have in the impairment loss we charge to the profit and loss account that is 20,000 now it's 16,000 so in this case we debit the accumulated depreciation and we credit the recovery of impairment loss now this impairment loss is going to be profit and loss account so this is how the impairment loss is recovered reversed so that is only if there is a recovery thank you very much.