impairment
A state where a part of the body or mind does not work as well as normal.
A condition in which a physical or mental ability, organ, or process is damaged, weakened, or does not work as well as is typical.
A reduction in the official value of a company’s asset because it will not bring as much money in the future as expected.
A decrease in the recorded value of an asset when its recoverable amount is lower than its carrying amount, usually recognized as an expense in financial statements.
- Base: impairment
- Plural: impairment, impairments
hearing impairment
1reduced ability to hear
A state where a person cannot hear as well as most people, from mild loss to complete deafness.
- Children with hearing impairment may need special support at school.
- The device was designed for users with mild to moderate hearing impairment.
- Long-term exposure to loud noise can cause hearing impairment.
impairment charge
1expense from reduced asset value
An accounting cost that a company records when it decides that one of its assets is worth less than before.
- The company took a large impairment charge related to its retail stores.
- A surprise impairment charge pushed the firm into a net loss for the quarter.
- Falling property prices resulted in a one-time impairment charge on several buildings.
impairment loss
1amount of asset value reduction
The number that shows how much value an asset has lost when it is impaired in a company’s accounts.
- The impairment loss on goodwill totaled $50 million.
- An impairment loss must be recognized when the recoverable amount falls below the carrying amount.
- The auditors questioned how the company calculated the impairment loss on its investments.
speech impairment
1difficulty speaking clearly
A problem that makes it hard for a person to speak clearly or in a typical way.
- After the stroke, he developed a speech impairment and needed therapy.
- Early support can greatly help children with speech impairment.
- The clinic specializes in treating speech impairment caused by brain injury.
visual impairment
1reduced ability to see
A state where a person’s sight is weaker than normal, even when they use glasses or contact lenses.
- The museum offers audio guides for visitors with visual impairment.
- Diabetes is a major cause of visual impairment worldwide.
- Children with visual impairment may use large-print textbooks.
cognitive impairment
1reduced thinking or memory ability
Problems with the brain that make it harder to think, remember, learn, or pay attention than is usual.
- The study looked at how sleep affects cognitive impairment in older adults.
- People with mild cognitive impairment may notice they forget recent events more often.
- Regular exercise can lower the risk of cognitive impairment.
cognitive impairment
2reduced ability to think clearly
A problem that makes it harder for someone to think clearly, remember things, or make decisions.
- The stroke left him with mild cognitive impairment.
- Cognitive impairment can affect a person’s ability to live independently.
- The clinic offers support for patients with cognitive impairments and their families.