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Impaired Asset |
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Impaired Asset An asset with a market value that is worth less than its book value. Notes: If the sum of all estimated future cash flows is less than the carrying value of the asset, then the asset would be considered impaired and would have to be written down to its fair value.See also: Impaired Credit, Impairment |
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The FASB defended itself by concluding that a company's decision to continue operating rather than sell an impaired asset essentially is a capital investment decision-- management believes operating the asset is more beneficial than selling it. 69 per diluted share including pre-tax restructuring and impaired asset charges of $4. 45 per diluted share including pre-tax restructuring and impaired asset charges of $4. |
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Impaired Asset
