| 释义 |
Asset impairment Asset impairmentSee Impairment.Asset ImpairmentThe state in which an asset has a market value less than its value listed on the company's records, especially when the value is unlikely to recover. The cash flow an impaired asset will generate is less than the difference between its market value and its book value. Impaired assets include bad debt, obsolete equipment and, most especially, goodwill. A company must write off its asset impairment each year. |