老师 请问计算出impairment loss 之后，要怎么计算depreciation expense

问题如下：

Question

In early January 2015, an analyst sees a news release that a company he follows (which reports under US GAAP) will be forced to reduce output from one of its major product lines at its highly specialized ceramics plant in response to a new technology introduced by its major competitor. The table summarizes information and estimates that the analyst has gathered from various sources about the plant and its future prospects.

Selected Information Related to the Ceramics Production Plant, End of 2014 ($ thousands)

If the above information and estimates prove accurate, the depreciation expense that should be reported for 2015 related to the plant will be closest to:

选项：

A.$213 thousand. B.$306 thousand. C.$256 thousand.

解释：

Solution

C is correct. At the end of 2014, a test of impairment is required because “events or changes in circumstances indicate that its carrying amount may not be recoverable” (all amounts $ thousands).

Estimated depreciation in 2015

$\frac{\text{New carrying value}-\text{Revised residual value}}{\text{Revised useful life}}$

$\frac{\$1,225-\$200}{4\text{years}}=\$256$

A is incorrect. It writes the asset down to the PV of future benefits (which is < FV) and depreciates this amount correctly: ($1,050 – $200)/4 years = $213.

B is incorrect. It acknowledges the impairment but ignores the residual value: $1,225/4 years = $306.