Asset impairment means recoverable amount is lower than book value of assets, the core issue of the accounting measurement is the determination of fair value and present value of assets.

资产减值是指资产的可收回金额低于其账面价值，其计量的核心问题是资产公允价值和现值的确定。

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The fixed asset is one of the most important assets in the enterprise. The accounting treatment of book value under the new accounting system still need to be improved.

固定资产是企业最重要的资产之一，新会计制度关于入账价值的会计处理有尚待改进和完善之处。

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The book value or undepreciated cost of an asset for income tax purposes.

计税基准是计算所得税时使用的资产帐面价值或资产的未折旧成本。

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This trick can be employed only when the current fair value of the asset falls below the book value of the asset.

FORBES: Big Write-Downs Usually A Red Flag For Failed Management

The goodwill impairment charge, or lowered book value of an asset, arose after the Advanced Micro Devices conducted an analysis of the businesses and determined that they weren't performing to its expectations, making it the second ATI-related write-down that the chipmaker has had to stomach since buying the company in July 2006.

FORBES: Magazine Article

The goodwill impairment charge, or lowered book value of an asset, arose after the Advanced Micro Devices (nyse: AMD - news - people ) conducted an analysis of the businesses and determined that they weren't performing to its expectations, making it the second ATI-related write-down that the chipmaker has had to stomach since buying the company in July 2006.

FORBES: AMD Stands Behind ATI, Write-Downs And All