Business Pitch Dictionary by pitch.dog
Revenue, costs & profit · Working

Impairment

Also called: write-down

ELI5

Recognition that an asset's carrying amount exceeds the amount recoverable under applicable accounting rules.

Used in conversation

“Compare impairment with the same cohort and period before drawing a conclusion.”

Pitch context

You will see “Impairment” in financial models, budgets, board packs and investor materials when the discussion reaches revenue, costs & profit.

Why it matters: In revenue, costs & profit, different calculation boundaries, periods or accounting treatments can change the number and the decision.

Caution

Calculation, recognition and disclosure can vary by accounting framework, company policy and reporting context.

Sources & evidence · 4

Direct term-level sources and supporting source families.