impairment
B2CEFR level
45/100Rarity: uncommon
TechnicalRegister
Law noun
A reduction in the carrying value of an asset below its book value.
The auditors forced a large impairment once the acquired brand stopped generating sales.
Business noun
A charge recognizing that an asset is worth less on the books than its carrying value.
The collapse of the Asian unit forced a nine-figure goodwill impairment that wiped out full-year profit.
Rarity runs from 0 (a word everyone knows) to 100 (almost never seen outside specialist or literary writing). Level is the word's real difficulty on the CEFR scale, from A1 to C2.
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