Rest assured, I know what accumulated deficit and retained earnings are. I was following the accounting explanation in my post #475...
Increases in value in excess of prior impairment loss is debited directly to the asset and credited to a revaluation reserve account in the equity section of the balance sheet.
...in regard to Intangible Asset Impairmant for infinite intangible assets which references the Equity section of the Balance Sheet. I should have checked the math.