The impairment provisions that can be reversed are as follows:

1. Inventory impairment can be reversed.

2. Financial assets held until maturity can be reversed.

3. The amount of accounts receivable and loans can be transferred back.

4. Available-for-sale financial assets can be transferred back.

5. Deferred income tax assets can be reversed.

Certain conditions must be met when reversing, and attention should be paid to the correspondence between accounts. Some assets are transferred back through profit and loss accounts, and some accounts are transferred back through other comprehensive income.

Methods for making impairment provisions

1. Evaluate asset value

First, the company needs to evaluate all assets to determine the difference between their book value and actual value. difference between. This process needs to take into account a variety of factors, such as market demand, technological innovation and other factors.

2. Determine the proportion of impairment provisions

Based on the difference between the actual value and book value of the asset, the enterprise needs to determine the proportion of impairment provisions. Generally speaking, the proportion of impairment provisions is determined by the company's internal financial and accounting personnel based on specific circumstances.

3. Provision for impairment

According to the determined proportion of impairment provision, the enterprise needs to set aside corresponding impairment provision in the balance sheet. This process is typically carried out within a business's financial statements to ensure transparency and reliability.

4. Handling asset impairment

If certain assets are impaired, the company can withdraw funds from impairment reserves to make up for losses. This process also needs to follow certain accounting standards and regulations, and requires strict review and recording.

Impairment provision is a very important accounting concept and is of great significance to the long-term development and stable operation of an enterprise. Through the provision and management of impairment provisions, enterprises can more effectively avoid asset impairment risks, ensure the transparency and reliability of financial statements, enhance investor confidence, and lay a solid foundation for the long-term development of enterprises.