Asset impairment loss belongs to profit and loss account. It mainly accounts for the losses incurred by enterprises in drawing various asset impairment reserves according to asset impairment standards. I. This course shall be accounted for in detail according to the items of asset impairment losses. 2. If the enterprise determines the asset impairment according to the asset impairment standard, it shall debit this account and credit bad debt reserve, inventory depreciation reserve, long-term equity investment impairment reserve, held-to-maturity investment impairment reserve, fixed assets impairment reserve, construction in progress-impairment reserve, engineering materials-impairment reserve, etc. 3. After the enterprise withdraws bad debt reserve, inventory depreciation reserve, held-to-maturity investment impairment reserve, loan loss reserve, etc. The value of the related assets was recovered. Within the original amount of impairment reserve, the bad debt reserve, inventory depreciation reserve, held-to-maturity investment impairment reserve, loan loss reserve and debt-paying assets-depreciation reserve are debited according to the increase of the recovered amount. At the end of the period, the balance of this account should be transferred to the "profit of this year" account, and there is no balance in this account after the transfer.