Impairment loss là gì

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Peggy James is a CPA with over 9 years of experience in accounting & finance, including corporate, nonprofit, & personal finance environments. She most recently worked at Duke University and is the owner of Peggy James, CPA, PLLC, serving small businesses, nonprofits, solopreneurs, freelancers, and individuals.

How Is Impairment Loss Calculated?

Impairment occurs when a business asphối suffers a depreciation in fair market value in excess of the book value of the asphối on the company"s financial statements.


Under the U.S. generally accepted accounting principles, or GAAPhường, assets that are considered "impaired" must be recognized as a loss on an income statement.


Impairment occurs when a business asphối suffers a depreciation in fair market value in excess of the book value of the asphối on the company"s financial statements.Under the U.S. generally accepted accounting principles (GAAP) assets considered impaired must be recognized as a loss on an income statement.The technical definition of impairment loss is a decrease in net carrying value of an asphối greater than the future undisclosed cash flow of the same asmix.

Understanding Impairment Loss

The technical definition of the impairment loss is a decrease in net carrying value, the acquisition cost minus depreciation, of an asphối that is greater than the future undisclosed cash flow of the same asmix. Impairment occurs when assets are sold or abandoned because the company no longer expects them to benefit long-run operations.

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This is different from a write-down, though impairment losses often result in a tax deferral for the asmix. Depending on the type of asmix being impaired, stockholders of a publicly held company may also thua equity in their shares, which results in a lower debt-to-equity ratio.


Calculating Impairment Loss

The first step is to lớn identify the factors that lead lớn an asset"s impairment. Some factors may include changes in market conditions, new legislation or regulatory enforcement, turnover in the workforce or decreased asphối functionality due to lớn aging. In some circumstances, the asphối itself may be functioning as well as ever, but new technology or new techniques may cause the fair market value of the asphối to drop significantly.


A fair market calculation is key; asset impairment cannot be recognized without a good approximation of fair market value. Fair market value is the price the asmix would fetch if it was sold on the market. This is sometimes described as the future cash flow the asset would expect to lớn generate in continued business operations.


Another term for this value is "recoverable amount." Once the fair market value is assigned, it is then compared to lớn the carrying value of the asmix as represented on the company"s financial statements. Carrying value does not need to lớn be recalculated at this time since it exists in previous accounting records.


If the calculated costs of holding the asmix exceed the calculated fair market value, the asmix is considered to be impaired. If the asset in question is going khổng lồ be disposed of, the costs associated with the disposal must be added back into the net of the future net value less the carrying value.


Impairment losses are either recognized through the cost Model or the revaluation mã sản phẩm, depending on whether the debited amount was changed through the new, adjusted fair market valuation described above. Even when impairment results in a small tax benefit for the company, the realization of impairment is bad for the company as a whole. It usually represents the need for an increased reinvestment.

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