The provision for impairment of intangible assets cannot be reversed. If the book value of intangible assets is greater than the recoverable amount, provision for impairment of intangible assets shall be made according to the difference. Once the provision for impairment of intangible assets is withdrawn, it cannot be reversed in future periods. In accounting, intangible assets are usually understood in a narrow sense, that is, patent rights and trademark rights are called intangible assets.

intangible assets refer to identifiable non-monetary assets that have no physical form and are owned or controlled by enterprises. Monetary funds, receivables and held-to-maturity investments are all monetary assets, not intangible assets. The existence of goodwill cannot be separated from the enterprise itself, and it is not identifiable and does not belong to intangible assets.

if the recoverable amount of intangible assets is lower than the book value when there are signs of possible impairment on the balance sheet date, the enterprise shall write down the book value of the intangible assets to the recoverable amount, and the written-down amount shall be recognized as impairment loss, included in the current profit and loss, and the corresponding impairment reserve shall be accrued.