An upward revision to an asset's value can recover prior impairment losses
Only assets accounted for under the revaluation model can have their book value adjusted to market value.
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"US Navy 050207-N-7415B-006 Hull Technician 1st Class Jacob Dutchover, assigned to the R-1 Division, Repair Department, tightens down a wheel as he repairs wheelchairs for citizens of Douala, Cameroon, aboard USS Emory S.
Land (."
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