R12.1.3 Assets: YTD depreciation is calculated wrong at year end while posting impairment

On EBS R12.1.3 when you get to year-end you might have to find out that Assets cannot be completed due to "YTD Depreciation Is Calculated Wrongly When Posting Impairment in the End of the Year" from MOS note ID 2119515.1 so why not apply the patch or test now just to make sure you do not find yourself in this situation right at year-end?