When impairment occurs or increases in already existing impairment, the relevant impairment account is credited by debiting account 681 " Depreciation, amortization, impairment and provisions - Operating expenses " , account 686 " Amortization, impairment and provisions - Financial expenses " or account 687 " Depreciation, amortization, impairment and provisions - Exceptional expenses " .

When impairments or provisions that have become redundant are reversed or reduced, the impairment or provision account is debited by crediting the appropriate subdivisions of account 78 " Reversal of depreciation, amortization, impairment and provisions " .

On the date of disposal of the asset, the impairment previously recorded is reversed by crediting an appropriate subdivision of account 78.