When an asset is measured using the revaluation model, any impairment loss is treated as:

A) a revaluation decrement.
B) a revaluation increment.
C) an off-set against depreciation expense.
D) an addition to depreciation expense.

Revaluation Model

An accounting method that allows assets to be carried at a revalued amount, reflecting their fair value at the date of revaluation.

Impairment Loss

The amount by which the carrying amount of an asset or cash-generating unit exceeds its recoverable amount, leading to a reduction in value on the balance sheet.

Revaluation Decrement

The process of decreasing the recorded value of an asset to reflect its current market value, often recognized in financial reporting.