Quite simply, the account of loan assets is similar to fixed assets, and the sum of the book value account plus the debit of the impairment reserve (that is, loan-impairment) account is the amortized value. Just remember this, just as the amortized value of assets is the book value of assets plus depreciation plus impairment reserve, and the principle is the same.

In this topic, you can see that the book value is 65,438+000,000,000. At the end of 2006, 65,438+000,000 yuan of loan loss reserve was withdrawn. Later, the interest was transferred back to 65,438+0,000,000, and then the interest receivable was confirmed to increase the cost by 2,250,000, which was the answer.

The amortized value of many assets is calculated in this way, the book value MINUS the accrued impairment, followed by the assets. Do more, and you will understand slowly.