投资性房地产减值测试

def solve(____):
    book_value = cost - accumulated_depreciation
    recoverable = max(____)
    impairment = book_value - recoverable
    if impairment > ____:
        return {"____": book_value, "____": recoverable, "____": impairment}
    else:
        return {"____": book_value, "____": recoverable, "____": ____}