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Sentence
Span Details
減損会計
asset-impairment accountingnoun
は、
topic markergrammar
固定資産
fixed assetsnoun
の
possession, attribution, nominalizer, or nominal linkergrammar
価値
value; worth; meritnoun
が
subject markergrammar
著しく
remarkably; strikingly; considerablyadverb
低下
fall; decline; drop; deteriorationnoun, suru verb
した
light/support verb with a noun or noun-like phrase-> するgrammar
場合
case; occasion; situation; circumstancesnoun
に
direction, time, indirect object, or target markergrammar
適用
application; applying; applying a rule, law, or methodnoun, suru verb
される。
passive, potential, or respect auxiliarygrammar