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Dictionary by pitch.dog
Revenue, costs & profit · Working

Impairment

Also called: write-down

ELI5

Recognition that an asset's carrying amount exceeds the amount recoverable under applicable accounting rules.

Used in conversation

“Compare impairment with the same cohort and period before drawing a conclusion.”

Pitch context

You will see “Impairment” in financial models, budgets, board packs and investor materials when the discussion reaches revenue, costs & profit.

Why it matters: In revenue, costs & profit, different calculation boundaries, periods or accounting treatments can change the number and the decision.

Caution

Calculation, recognition and disclosure can vary by accounting framework, company policy and reporting context.

When the words have to travel

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Sources & evidence · 4

Direct term-level sources and supporting source families.