IAS 16 revaluation decrease assumption

with reference to example 2(RV decrease) in the chapter non current assets, can we assume that the RV gain is not being written off over the years(i.e the $4.4Mill was reduced by 0.55 over one year but the assumption is the reporting entity just leaves it alone in their reserves and we adjust the entire impairment of 4.25 mill from 4.4mill RV gain)