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 ?
A rent-impairing violation could include things like not paying New York City owner's registration fee as well as not providing hot water, while a non-rent impairing violation includes such items as vermin infestation, chipped paint, and blocked drains.