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.
Copyright © 2012, Campbell R. Harvey. All Rights Reserved.

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.
Farlex Financial Dictionary. © 2012 Farlex, Inc. All Rights Reserved

impairment

Reduction in a firm's capital as a result of distributions or losses.
Wall Street Words: An A to Z Guide to Investment Terms for Today's Investor by David L. Scott. Copyright © 2003 by Houghton Mifflin Company. Published by Houghton Mifflin Company. All rights reserved. All rights reserved.
References in periodicals archive ?
Hardness is measured in grains per gallon (grain literally meaning the white precipitate left from evaporated water being the size of a grain of wheat) or mg/ml and should be expressed as CaC[O.sub.3] (calcium carbonate) for uniformity purposes (AAMI, 2004).
Aami's biggest strength is their relationship and its growth.
Expected operating parameters should be determined during the initial validation process when a new system is installed (AAMI, 2014d).
None of this would have been possible without the generous support of Principal Sponsor AAMI, Major Sponsors Qantas, The Australian, Hoyts, Animal Logic, Sofitel, SBS, and ABC Local Radio, and the Federal Government through Art Indemnity Australia and Visions of Australia.
While admitting he was using the AAMI tournament as a means to an end for next week, Murray acknowledged that he and the others taking part had duty to entertain.
He is also involved on various working groups within lEST, ISO, and AAMI. Other new officers are: Fred Fey, president-elect; David Ball, education VP (Design, Test, and Evaluation/Product Reliability); Allan D.
(AAMI) officials announced they received two additional export orders from the Dominican Republican and Curacao distributors.
LAURA DAVIES is on course to capture the AAMI Women's Australian Open.
Golf: Laura Davies grabbed a share of the lead after a five-birdie 68 in today's first round of the AAMI Women's Australian Open at the Concord club in Sydney.
(AAMI) announced May 27 it received a 800,000 round export order from a Costa Rican distributor.
It is the only one that meets AAMI SP-9 shock-resistance specification, e.g., it can be dropped from a height of 30 inches on to a hard surface and remain in calibration.
The AACD diagnosis is related to 'age-associated memory impairment' (AAMI), a condition characterized in the criteria proposed by a working group of the National Institute of Mental Health [4].