One of our newly acquired subsidiaries have mid-life leases (ROU and lease liability) that need to be migrated over to NS. The ROU has been impaired in the legacy system. What is the best practice to reflect the impairment which reduces the current cost and net book value beyond the normal depreciation? Do we create a Revaluation Journal Entry then manually reverse it since the GL impact was already recorded in the legacy system? Or do we just override the Current Cost and the Net Book Value fields in the Asset record?