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If assets are not currently being used in operations, should impairment loss be below operating income/loss or included in operating income/loss?
in IAS 36 - Impairment of Assets by

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Yes. This impairment loss should be included in operating profit/loss. Not currently using an asset does not excludes its related expenses from operating results unless the asset is being classified as "held for sale" under IFRS-5 (for which separate conditions, such as a commitment to sell etc).
by Level 3 Member (7.2k points)