15.11 Impairment of the ROU asset

An impairment of the ROU assets is registered in Log other lease changes.

We recommend that before you record an impairment of the ROU asset, you check the remaining value of the ROU asset in the calculation file and calculate the impairment in the month of recording.

Please note that if the date of change is in the first half of the month, the impairment will be recorded before the depreciation is recorded, and the depreciation is changed in the same month. If the date of the change is in the second half of the month, the impairment will be recorded after the depreciation is calculated and the depreciations is changed from the next month (see below).

Depreciation is adjusted over the remaining useful life of the ROU asset.

Illustration:

Impairment of 200.000 recorded at the end of the month.

(Please note that a Change comment is not necessary. The change will automatically be set to be “Impairment” in the calculation file.)

In the calculation file, depreciations are adjusted from the next month (January 2021).

Impairment recorded at the beginning of the month.

In the calculation file, depreciation is changed in the same month (December 2020) as the impairment is recorded.