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 ?
Oculomotor dysfunction in cerebral visual impairment following perinatal hypoxia.
SECTION 3 DISORDERS COMMONLY ACCOMPANIED BY CEREBRAL VISUAL IMPAIRMENT.
SECTION 4 HELPING CHILDREN WITH CEREBRAL VISUAL IMPAIRMENT.
To aid the diagnosis and planning of management of dorsal stream dysfunction, our team developed the Cerebral Visual Impairment Question Inventory (Dutton et al.
Spectrum of visual disorders in children with cerebral visual impairment.
Letter to the editor: Cortical visual impairment is not the same as cerebral visual impairment.
Proponents of the term cerebral visual impairment made another major mistake by restricting visual function and visual disorders to the cerebrum.
In addition, the inclusion of the visual field, as well as visual perceptual factors, was proposed in the diagnosis of cerebral visual impairment (Jacobson, Ek, Ygge, & Marburg, 2004).
Cortical or cerebral visual impairment (CVI) can result when the visual pathways and visual processing areas of the brain have been damaged (Dutton, McKillop, & Saidkasimova, 2006; Morse, 1999; Salati, Borgatti, Giammari, & Jacobson, 2002).
Abstract: Damage to the areas of the brain that are responsible for higher visual processing can lead to severe cerebral visual impairment (CVI).
These children typically have a visual diagnosis of cerebral visual impairment (CVI), but their learning characteristics and needs go far beyond their use of vision.