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View Michael Isaily’s profile on LinkedIn The decrease in the fair value in this case is $20,000 ($160,000 – $140,000) and as the balance of revaluation surplus is only $18,000 (in above example), the excess amount of $2,000 ($20,000 – $18,000) will go to the impairment loss account. com PORTLAND: PO Box 1969 Lake Grove, OR 97035 | Phone: 503-638-9841 | Email: admin 2 days ago · E-filing of Performance Appraisal Reports of IAS officers for the year 2022-2023 at https://sparrow-ias. 03. 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