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 ?
121 (SFAS 121) in March 1995 which specified criteria for determining whether impairments of long-lived assets had occurred and how to measure and report them.
The 43 million figure reflects an understanding that those whose impairments are largely corrected by medication or other devices are not `disabled' within the meaning of the ADA,'' she said.
The syndrome got its name from a Dutch eye doctor named Petrus Johannes Waardenburg who first noticed that people with differently colored eyes often had a hearing impairment.
The disability or impairments must be expected to last for at least 12 months.
Visual impairment is among the top 10 most frequent physical impairments among people over the age of 65 (Branch, Horowitz, & Carr, 1980; Blake, 1984).
In keeping with Roberts' (1992) observation that "people with visual impairments may need compensatory training in such interpersonal techniques as monitoring the incongruence between speech and body language and dress and overall appearance" (p.
Research studies by the Institute of Management Accountants (IMA) and the Financial Executives Institute (FEI) point out the diverse methods used to recognize, and report impairments of long-lived assets.
to support people with sensory impairments to live independently and exercise choice and control over there daily lives;
10, 2015 /PRNewswire/ -- European utilities experienced yet another year of significant asset impairments (22.
People with mobility impairments under age 65 have significantly higher rates of smoking than those without mobility impairments, the findings showed.
Approximately $51 billion of goodwill impairments were recorded by U.
This report also includes three impairments for 2011, two Florida automobile insurers and a California workers' compensation insurer.