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 ?
to support people with sensory impairments to participate fully in their community, including living in accommodation that meets their needs, travelling around the Borough and meeting other people;
In February 2011, Dennis Chambers and Catherine Finger pointed to several factors that might exacerbate the problem of underreporting goodwill impairments ("Goodwill Non-Impairments: Evidence from Recent Research and Suggestions for Auditors," The CPA Journal, pp.
Goodwill impairments were heavily concentrated, with 47 percent attributable to the three largest impairment events.
Only two companies in 2010 failed as a direct result of investment tosses/overstated assets, and the impairments occurred in circumstances not related to the financial crisis.
With further stock price declines in the beginning of 2009 and continued uncertainty in the markets, more goodwill impairment announcements are likely around the corner," warns Alberto Dent, a partner with PricewaterhouseCoopers' Transaction Services practice.
Kapperman, Sticken, and Heinze's (2002) survey of the use of assistive technology by Illinois primary and secondary students with visual impairments demonstrated that "60% of the students .
Ee-Munn Chia of the University of Sydney's department of ophthalmology and associates assessed hearing in 1,911 people aged 5508 years who were subjects in the Blue Mountains Eye Study, a population-based cohort study of vision in older residents of a region west of Sydney Visual impairment was defined as visual acuity less than 20/40 in the better eye.
When compared with other physical impairments, visual impairment also has a more severe effect on everyday functioning and is as limiting as terminal cardiac disease in older adults [23].
A study byresearchers at the FRIENDS Children's Environmental Health Center, a five-institute research consortium based at the University of Illinois at Urbana-Champaign College of Veterinary Medicine, provides new evidence that MeHg and PCBs act together to cause nervous system impairment.
Governments generally hold capital assets because of the services the capital assets provide; consequently, capital asset impairments affect the service utility of the assets.
Innumerable impairments represent no more than the inevitable result of age and use.
Research was conducted to find out the following: (1) whether welfare recipients with impairments (or their able-bodied parents, if they are children) were as likely to exit Temporary Assistance for Needy Families (TANF) as are their counterparts without impairments, and 2) the sources of income reported by leavers with and without impairments.