medium · Financial Accounting assets

What happens to the 'Accumulated Depreciation' account when an impairment loss is recognized for an asset group under U.S. GAAP?

  1. It is credited for the amount of the impairment loss, reducing the net book value.
  2. It remains unchanged; the loss is recorded only in a separate 'Impairment' account.
  3. It is debited to increase the value of the asset.
  4. It is reset to zero and a new account is started.

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