Impairment of intangible Asset

Actually 5 years have already passed
So remaining life is only 5 years
at the end of a fifth year carrying value was 76500 and it was impaired by 14986 taking it to 62370 now the remaining life is 5 years so carrying value after amortisation at the end of 6th year is 62370 - 62370/5 that is 49896 and fair value is 48600 again it is impaired by 1296

Ok, this page two impaired my view of real purchase amount- 153000/10=15,300 per annum. 

six years accumulated amortisation = that * 6. 

Because amortisation starts from year 1 (acquired year) 

Its *5 coz at the end of fifth year it was amortized
so for 6th year it could not be same .
what i did, is it wrong?
If yes can u please share ur mail id so that i can directly share you the question pic ?

           Amortisation  Accumulated amortisation

 

Year 1 15300.                  0

year 2 15300                  15300*2

year 3 15300                    15390*3

year 4 15300                     15300*4

year 5 15300                      15300*5

year 6 15300                     15300*6

year 7 15300                      “

year 8 15300                       “

year 9 15300                       “

year 10 15300.                    “

If you add all five years or multiply 15300*5 , you get the same result. You have to subtract that amount annually. For example NBV at year 5= 1530000-76500 (15300*5)= 76500. Or you can subtract for each year. Impairment happened in year five= 76500- impairment amount= carry forward NBV. In other words it’s a short cut to subtract accumulated depreciation 

https://www.calculator.net/depreciation-calculator.H T M L?cmethod=straight&ccost=153000&csalvage=0&cyears=10&cfactor=2&cround=yes&cpartical=no&cparticalmethod=halfmonth&startday=09%2F28%2F2020&caymonth=1&cayday=1&printit=0&x=93&y=31

use this calculator. Just input 153000, 0, 10 and press calculate button. You will know what is depreciation schedule