Impairment
1. A reduction in a company's stated capital.
2. The total capital that is less than the par value of the company's capital stock. Investopedia Says:
1. This is usually reduced because of poorly estimated losses or gains.
2. Impairment can be used in many contexts. Whatever the situation, impairment is bad for the company. Related Terms:
Capital
Impaired Asset
Impaired Credit
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