Fixed assets impairment reserve does not need to be reported, but income tax settlement needs to be adjusted. (Because the tax law stipulates that losses can be deducted when they occur) Depreciation calculated by the straight-line method should not be reported, and the accelerated depreciation method should be reported for approval before tax adjustment. Otherwise, the final settlement of income tax should be adjusted. Depreciation undercharged in the current year can be adjusted in the current year, and intertemporal adjustment is not allowed to be deducted from income tax settlement. The application will not be approved, and your mistake can't be made up. Maybe-it will be ignored.