Field help (FSLFLDDER1) 

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