Asset depreciation means that your asset is not worth this price. Although depreciation is accrued every month, the accumulated amount of depreciation is not as fast as the depreciation rate of this asset. In order to correctly reflect the value of the company's assets, it is necessary to set aside a provision for impairment of assets, which can make the book value of assets more in line with the market pricing.
In this way, the impairment provision is actually an addition to depreciation. The provision of this fee is directly included in the company's profit and loss, but it needs to be adjusted when the income tax is settled, and it will not be paid separately.