固定資産の減損損失

Impairment losses on fixed assets

非金融資産の減損損失

Impairment losses on non-financial assets

減損損失戻入

Reversal of impairment losses

償却累計額及び減損損失累計額

Accumulated amortization and impairment losses

減損損失（又は戻入れ）

Impairment losses (reversal of impairment losses)