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 classic literature ?
Bills of attainder, ex post facto laws, and laws impairing the obligation of contracts, are contrary to the first principles of the social compact, and to every principle of sound legislation.
In obedience to a great number of nods, and winks, and frowns of extra significance, Kate added her entreaties that the visitors would remain; but it was observable that she addressed them exclusively to Tim Linkinwater; and there was, besides, a certain embarrassment in her manner, which, although it was as far from impairing its graceful character as the tinge it communicated to her cheek was from diminishing her beauty, was obvious at a glance even to Mrs Nickleby.
Bast": his conditions must be improved without impairing his independence; he must have a free library, or free tennis-courts; his rent must be paid in such a way that he did not know it was being paid; it must be made worth his while to join the Territorials; he must be forcibly parted from his uninspiring wife, the money going to her as compensation; he must be assigned a Twin Star, some member of the leisured classes who would watch over him ceaselessly