減損測試前的折舊提列 - 會計

1.逢甲公司於民國95年12月31日對成本$1,000,000，累計折舊$200,000的機器進行減損
測試，最後認列$400,000的減損損失。該機器預估可使用10年無殘值，採直線法。
　試作民國96年12月31日的相關分錄

2.Present below is information related to copyrights owned by A company at
December 31, 2006.

Cost $2,700,000
Carrying amount 2,400,000
Expected future net cash flow 2,100,000
Fair value 1,400,000

Assume A company will continue to use this asset in the future. As of
December 31, 2006, the copyrights have a remaining useful lofe of 5 years.

Prepair the journal entry(if any) to record the impairment of the asset at
December 31, 2006.

第一題答案是成本減除累計折舊和減損損失後在除以剩餘年限算出當年折舊費用
而第二題則沒有題當年折舊費用就直接作減損測試
想問說要怎麼分別應該要先題完當年折舊費用在作減損測試還是不用提?
兩題的差別在哪裡?

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