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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.
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