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How to calculate asset impairments
Learn the definition.
Asset impairment occurs when the fair market value of a fixed asset falls below the carrying value of the asset and the carrying value is not recoverable. It can happen to property, equipment, vehicles or other fixed assets.
This decline in value, or impairment, may result from several causes, including damage, obsolescence due to advances in technology or changes in the legal code. It may also result from a decrease in the expected cash flow the equipment will bring to the business.