What are impairments?

Impairment losses correct the value of an asset with an inflated book value, creating a more accurate assessment of its current value. Impairment write-downs identify assets with a higher book value than their actual value, and calculating impairment losses involves subtracting the fair market value from the current book value. Owners can project future net […]

What’s the triad of impairments?

Autism spectrum disorder is characterized by a triad of disabilities: emotional/social impairment, inflexibility in thinking/imagination, and difficulty with communication/speech. These behaviors usually manifest in early childhood and can cause difficulties in socializing, communication, and imaginative play. Ritualistic behavior and obsession with a single topic are also common. The triad of disabilities divides the characteristics observed […]

Skip to content