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 ?
As a result of the impairment test on the fresh products group, Apetit will make an impairment of EUR4.7m.
Parenting styles and self-esteem: A study of young adults with visual impairments. Journal of Visual Impairment and Blindness, 95(5), 261-271.
"The difference in impairment rating is likely due to the fact that when these guides first came out, they were focused on pain and range of motion, and they have increasingly moved to more direct measures of function," said Jason Busse, first author and an associate professor of anesthesia at McMaster.
The Day raises awareness about blindness and vision impairment, as well as the provision of eye healthcare.
Unlike current illegal drug use, alcoholism qualifies as an impairment under the ADA.
Not surprisingly, impairments have occurred much more frequently with companies choosing not to subject themselves to this rigorous process.
Yet another theory suggests that the psychological impact of the TIA--anxiety and depression--could result in residual impairment.
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;
The primary objective of the study presented here is to determine if there is a statistically significant difference in the handwriting performance of people with visual impairments compared to that of sighted individuals.
* Industry concentration also declined, with 52 percent of the 2013 aggregate amount of goodwill impairments attributable to three industries: materials, health care and industrials (versus 67 percent for the top three industries in 2012).
The researchers conducted an analysis of 13,308 adults aged 21-85 years old with mobility impairments such as using special ambulatory equipment and having difficulty walking one-quarter mile without equipment.
The analysis also established that women ages 21 to 44 years old with mobility impairments had the highest smoking prevalence at 45.9 percent, exceeding same-aged women without mobility impairments.