{"@context":"https://schema.org","@type":"DefinedTerm","identifier":"bizfinance.impairment","name":"Impairment","alternateName":["write-down"],"description":"Recognition that an asset's carrying amount exceeds the amount recoverable under applicable accounting rules.","disambiguatingDescription":"Here “Impairment” means: Recognition that an asset's carrying amount exceeds the amount recoverable under applicable accounting rules.","url":"https://pitch.dog/startupwords/terms/impairment/","inDefinedTermSet":"https://pitch.dog/startupwords/","edition_status":"research-preview","family_version":"0.18.0","machine_readable_notice":"Definitions are educational reference material. Context, jurisdiction and professional practice may change the correct interpretation."}