[Physical Assets: Damage and Re-evaluation]:

!! please include the process of solving them in the answer to the submission.

Den company acquired the machinery on January 1, 20x1 for $1,000,000. The content of the mechanism is 10 years, and there is no residual value. The depreciation method is a semen method, and the company is applying a re-evaluation model.

(1) 20x1 The fair value at the end of the year is $1,080,000.

(2) At the end of 20x2, there are signs suggesting asset damage, and the impairment differential is recognized, and the fair value and recoverable amount at the end of each accounting period are as follows.

Nine minutes	At the end of 20x2	At the end of 20x3
Fair Value	720,000	750,000
Recoverable Value	600,000	682,500

(3) Accounting for the revaluation shall be done by way of eliminating the depreciation amount, and the reassessment surplus shall be replaced by a profit surplus when the asset is removed.

(Question 1) Calculate the reassessment surplus at the end of 20x1.

(Question 2) Calculate the impact on the profit and loss of the Comprehensive Income Statement at the end of 20x2.

(Question 3) Calculate the impact on the comprehensive income statement at the end of 20x3 on the profit and loss.