Asset impairment means recoverable amount is lower than book value of assets, the core issue of the accounting measurement is the determination of fair value and present value of assets.

资产减值是指资产的可收回金额低于其账面价值，其计量的核心问题是资产公允价值和现值的确定。

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Businesses recognize impairment when the financial statement carrying amount of a long-lived asset or asset group exceeds its fair value and is not recoverable.

生意损害当财务报表传达一个长命的资产数量或资产团体超过它的公平价值和是不可回复的。

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As a result, HP has commenced an asset impairment analysis to determine the current value of the Compaq trade name acquired in 2002.

ENGADGET: HP cuts 27,000 jobs, profit tumbles 31 percent in Q2

The goodwill impairment charge, or lowered book value of an asset, arose after the Advanced Micro Devices conducted an analysis of the businesses and determined that they weren't performing to its expectations, making it the second ATI-related write-down that the chipmaker has had to stomach since buying the company in July 2006.

FORBES: Magazine Article

The goodwill impairment charge, or lowered book value of an asset, arose after the Advanced Micro Devices (nyse: AMD - news - people ) conducted an analysis of the businesses and determined that they weren't performing to its expectations, making it the second ATI-related write-down that the chipmaker has had to stomach since buying the company in July 2006.

FORBES: AMD Stands Behind ATI, Write-Downs And All