減げん損そん会かい計けい

noun

asset-impairment accounting

Technical accounting term for recognizing and measuring the loss in value of a company's assets.

• 減げん損そん会かい計けいは、固こ定てい資し産さんの価か値ちが著いちじるしく低てい下かした場ば合あいに適てき用ようされる。

  Asset-impairment accounting is applied when the value of fixed assets has significantly declined.