When we perform an impairment, how record the difference in another account and not in depreciation?

Summary:

Content (please ensure you mask any confidential information):

When we impair an asset, its monthly depreciation decreases. I would like to know if it is possible for the depreciation to not be changed and this difference to be recorded in another account, simulating a 'reversal' of this depreciation.

Version (include the version you are using, if applicable):

Code Snippet (add any code snippets that support your topic, if applicable):