Onerous contract

Hello sir,
I came across this question regarding onerous contract with asset dedicated to the contract.

Answer states:

IAS 37 further clarifies that before a separate provision for an onerous contract is established, an entity should recognise any impairment loss which has occurred on assets dedicated to that contract.

If there are assets dedicated to an onerous contract, an entity recognises an impairment loss for those assets (or the CGU to which they belong) before a separate provision for the contract is established.

My question is,
What does it mean if we have asset in that contract? Should we take into account when calculating the provision?

My second question is do we need to impaired the asset and include the impairment loss in the onerous contract?

This is question 2 from March June 2018