Impairment

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Impairment

Reduction in the value of an asset because the asset no longer generates the benefits expected earlier as determined by the company through periodic assessments. This could happen because of changes in market value of the asset, business environment, government regulations, etc.

Impairment

A reduction in a company's working capital as a result of a loss on an investment or a distribution (such as a coupon or dividend) to investors.

impairment

Reduction in a firm's capital as a result of distributions or losses.
References in periodicals archive ?
Synaptic loss is the hallmark of cognitive decline in aging, Alzheimer's and most other neurological diseases that present with cognitive impairment.
It also reviews key players involved in the therapeutic development for Mild cognitive impairment and special features on late-stage and discontinued projects.
Efficacy and safety of Ginkgo biloba extract EGb 761 in mild cognitive impairment with neuropsychiatric symptoms: a randomized, placebo-controlled, double-blind, multi-center trial.
Editor's Note: Those with mild cognitive impairment also experienced better test scores in association with vitamins B2, B6, and folate, although the number of tests that showed improvements was fewer than that of the Alzheimer's disease group.
Mild cognitive impairment is a clinical term used to describe the presence of cognitive abnormality greater than expected in relation to a person's age and level of education and can represent an increased risk factor for Alzheimer's and vascular dementia.
A third of patients, who undergo anaesthesia and surgery, experience some kind of cognitive impairment - such as memory loss - at hospital discharge and one tenth of patients still suffer from cognitive impairments three months later.
Our study looks at blood type and risk of cognitive impairment, but several studies have shown that factors such as high blood pressure, high cholesterol and diabetes increase the risk of cognitive impairment and dementia," said study author Mary Cushman, MD, MSc, of the University of Vermont College of Medicine in Burlington.
Key clinical point: Intermediate or high cardiovascular health can lower the risk of cognitive impairment, compared with low CVH.
In its review, the USPSTF evaluated 55 studies on instruments that screen for cognitive impairment, of which 46 provided evidence on the sensitivity of dementia screening and 27 provided evidence on mild cognitive impairment.
With 10 or 15 minute recall tests already in common use worldwide, we can distinguish individuals who have or are at risk for developing cognitive impairment from healthy adults, and we can do so with better accuracy than any existing tools," Brainerd said.
A recent study funded by the National Institute on Aging from the Mayo Clinic and published in the Journal of Alzheimer's Disease has found that people 70 and older who eat food high in carbohydrates have nearly four times the risk of developing mild cognitive impairment, and the danger also rises with a diet heavy in sugar.
The participants will be assessed for levels of stress and any progression from mild cognitive impairment to dementia.

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