The borrower said that it was assumed to be impaired after finding signs of impairment? Indicates that the withdrawal amount has increased? Does the lender mean to reduce the withdrawal amount? Like bad debts? People owe you money? Have you heard that this company is facing financial difficulties? This money may be wasted? In order to truly reflect the company's financial situation? Will it be assumed that he won't get his money back? Debit: Asset impairment loss-bad debt reserve? Loan: bad debt reserve? Then the company promised to pay back the money? So deduct it from the withdrawal amount? Borrow: bad debt reserve? Loan: Asset impairment loss-bad debt provision