Assertion: asset | /r/HasProperty | impaired
Facets:
Source sentences:
text: When an asset is impaired, its fair value decreases, which will lead to an adjustment of book value on the balance sheet.
text: If the sum of the expected cash flow is less than the carrying amount of the asset, the asset is considered impaired
text: An asset is impaired if its projected future cash flows are less than its current carrying value.