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[@piaomuo](/creator/twitter/piaomuo)
"note : int acc"  
[X Link](https://x.com/piaomuo/status/1980461811343466791) [@piaomuo](/creator/x/piaomuo) 2025-10-21T02:31Z XXX followers, XXX engagements


"Depreciation Methode : 1.activity X. SL 3.SYD 4.DDB (cost - depre * 2(1/_) Change in estimate : BV - residual = dep / remaining life Dr.depreciation Cr.accumulated depreciation Impairment RA CA no impairment no entry CA RA (FV of value in use) higher impairment"  
[X Link](https://x.com/piaomuo/status/1980463069475303680) [@piaomuo](/creator/x/piaomuo) 2025-10-21T02:36Z XXX followers, XX engagements


"Revaluation FV : 215000 200000 Dr. Land Cr.Unrealized Gain on Revaluation- Land Reported: Land OCI impairment loss AOCI FV : 185000 200000 Dr.unrealized gain on revaluation Loss on impairment Cr. Land"  
[X Link](https://x.com/piaomuo/status/1980464410448785470) [@piaomuo](/creator/x/piaomuo) 2025-10-21T02:41Z XXX followers, XX engagements


"*Recovery 205000 200000 ( impairment loss in previous period) Dr. Land Cr.Recovery on impairment loss Unrealized gain on revaluation Unrealized gain on revaluation oci Oci Aoci FV cost Dr.AOCI Cr.R/E FV AOCI Dr.R/E Cr. AOCI"  
[X Link](https://x.com/piaomuo/status/1980465263637327988) [@piaomuo](/creator/x/piaomuo) 2025-10-21T02:44Z XXX followers, XX engagements


"Equipment X. Dr.depreciation Cr. Accumulated depreciation X. Dr. Accumulated depreciation Cr. Equipment Unrealized gain on revaluation records: Equipment Oci Depre Impairment Aoci"  
[X Link](https://x.com/piaomuo/status/1980465790328696859) [@piaomuo](/creator/x/piaomuo) 2025-10-21T02:46Z XXX followers, XX engagements