What is the gain on reversal of impairment for 20x2?
P400,000
P200,000
P0
P600,000

	On January 1, 20x1, Ryumi Company purchased equipment with a cost of P5,000,000, the useful life of 10 years, and no residual value. The entity used the straight-line method of depreciation.
	At the year-end, the entity determined that impairment indicators are present. There is no change in the useful life or residual value.
	The following information is available for impairment testing at each year-end:
					December 31, 20x1		December 31, 20x2
	Fair Value less cost of disposal, P4,050,000				4050000		4275000
	Value in Use, P4,275,000
	Fair Value less cost of disposal, P4,200,000				4200000		4100000
	Value in use, P4,100,000