Field help (FSLFLDDER) 

When activated, this checkbox is used to specify that the impairment loss balance for each transferred fixed asset will be reversed for each of its plans having an impairment loss balance.
In that case, the net value determined on the fixed asset transfer date will be increased by this reversal of impairment loss.
This is this new net value that will be taken into account to determine the added value/loss in value achieved.