U računovodstvu „impairment“ je, laički rečeno, neka vrsta umanjenja vrednosti, amortizacije ili revalorizacije prvenstveno nematerijalnih ali i materijalnih sredstava.

An impairment charge is recorded if a decline in fair value below the asset’s amortized cost or carrying value, depending on the nature of the asset, is deemed to be other than temporary. (http://annualreport.deutsche-bank.com/2005/ar/notes/1account...

Impairment charge = A specific reduction on a company's balance sheet that adjusts the value of a company's goodwill. Due to accounting rules, a company must monitor and test the value of its goodwill, to determine if it is overvalued. If it is, the company must issue an impairment charge on its balance sheet, to take into account the reduced value of the goodwill. (prema: http://www.investorwords.com/6840/impairment_charge.html)
The oodwill must be tested (at least annually) to determine if the recorded value of the goodwill is greater than the fair value. If the fair value is less than the carrying value, the goodwill is deemed "impaired" and must be charged off. This charge reduces the value of goodwill to the fair market value and represents a "mark-to-market" charge. (prema: http://www.investopedia.com/articles/analyst/110502.asp).

Možda sledeća sintagma pomogne nekom da da pravo rešenje za prevod „impairment charges“ : otpis / troškovi gubitka po osnovu pada fer vrednosti (HoV, stalne imovine i investicione imovine).


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Note added at 16 hrs (2009-04-03 06:35:30 GMT)
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Dakle, više se radi o troškovima (knjiženja) umanjene vrednosti, a ne o smanjenim troškovima.

(I sama konstrukcija rečenice koja je data kao kontekst stavlja "impairment charges" nasuprot "cost containment initiatives".)