資產價值減損迴轉 - 會計

Presented below is information related to equipment owned by P Company at
December 31, 2010

Cost $9,000,000
Accumulated Depreciation to date 1,000,000
Value-in-use 7,000,000
Fair value less cost of disposal 4,400,000

Assume that P company will continue to use this asset in the future. As of
December31, 2010, the equipment has a remaining useful life of 4 years.

問題(c)The recoverable amount of the equipment at December 31, 2011, is
$7,050,000. Prepare the journal entry necessary to record this increase

答案是
Accumulated depreciation 1,800,000
Recovery of impairment loss 1,800,000

但是我記得資產減損損失迴轉後的帳面金額不得超過資產在未認列減損的情況下,減除
應提列折舊之帳面金額。

所以我的寫法是

2011/12/31資產的帳面值=7,000,000-7,000,000/4=$5,250,000

資產在未認列減損前減除應提列折舊之帳面金額
$9,000,000-1,000,000-(9,000,000-1,000,000)/4=$6,000,000

因此分錄應該是

Accumulated depreciation 1,800,000
Unrealized gain on Revaluation 1,050,000
Recovery of impairment loss 750,000

請問我的寫法哪裡出了問題呢>"<

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